Section 7(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)lively owner of land or building or both liable to pay tax shall, within a period of ninety days from the date of commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, furnish to the assessing authority a return for the first year in respect of lands and buildings in the urban area containing the following particulars, namely:-(a)name and address of the owner of the land and building;(b)the extent of the land or building or both;(c)the name of the mohalla or ward and of the street, survey number and sub-division number of the urban land or building and other particulars thereof;(d)the amount which in the opinion of the owner is the market value of the land or building or both; and(e)the amount of land and building tax payable for the year.
