Section 146 in The Coimbatore City Municipal Corporation Act, 1981
146. Requisition on occupier to furnish statement of persons liable to tax.
(1)The Commissioner may by notice require the occupier of any premises to furnish him with a statement-(a)showing the name and address of every person who has possession, custody or control of any carriage or animal which is kept in such premises and is liable to the carriage and animal tax;(b)containing a description of every such carriage or animal.(2)The occupier shall sign the statement and transmit it to the municipal office within one week from the date of his receipt of the notice.
