Section 114(1) in Siliguri Municipal Corporation Act, 1990
(1)The Corporation may, with a view to determining the annual value of any holding and the person primarily liable for the payment of rate on such holding, by a written notice, require the owner or the occupier of the land or building comprised in such holding or portion thereof, to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.
