Section 114(1) in Rajasthan Municipalities Act, 2009
(1)On the requisition of the Assessor, the owner or occupier of any building or land or both referred to in sub-Section (1) of Section 102 shall, within such reasonable period as shall be specified in the requisition be bound(i)to furnish a return in such form, as may be prescribed; and(ii)to give such information as may be requisite for determining the person from whom the tax is primarily leviable under Section 120.
