Section 91(1) in Tamil Nadu District Municipalities Act, 1920
(1)For the purpose of assessing the property tax, the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] may, by notice, call on the owner or occupier of any land or building to furnish him, [within thirty days after the service of the notice, where the notice is served upon the Government, a railway administration or a company and within seven days after such service in other cases,] [These words were substituted for the words 'within the week after the service of the notice' by section 69(a) of the Tamil Nadu Act X of 1930] with returns of the rent payable for the land or building, the cost of erecting the building and the measurements of the land [and with such other information as the [executive authority] [These words were inserted by section 69(b) of the Tamil Nadu Act X of 1930] may require,] and every owner and occupier on whom such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.
