(3)To enable him to determine net average annual income the competent authority may by written notice require the owner or occupier of any land or building to furnish him within such reasonable period as the competent authority may fix, information or with written return signed by such owner or occupier :-(a)as to the name and place of abode of the occupier or both the owner and occupier of such land or building;(b)as to the gross annual rent or revenue of the description or other specified details or the other cost or estimated market value of such land or building;(c)as to the estimated income from trees, if any, on the land, during the period of five years immediately, preceding the date of publication of the notice referred to in Section 13.
