Section 144(1) in The M.P. Municipal Corporation Act, 1956
(1)To enable him to prepare the assessment list, the Commissioner may, by written notice, require the owner or occupier of any land or building or any portion thereof to furnish him within such reasonable period as the Commissioner may fix, with information or with a written return signed by such owner or occupier-(a)as to the name and place of abode of the owner or occupier, or of both the owner and occupier of such land or building; and(b)as to the measurement or the gross annual rent or revenue or the description or other specified details or the actual cost or estimated market value of such land or building.