(2)(a)The Board at the meeting may compound for any period not exceeding one year with the person liable to pay the tax on any railway premises or any premises used as a factory, dockyard, workshop, mazdur depot, school, college, hospital market, Court house or other similar place, for a certain sum to be paid by such person in lieu of the tax or, in the case of such premises or places may in lieu levying the tax on the annual value of the holding levy it at a certain amount per head, to be fixed by the Board at a meeting, on the number of persons living within or habitually resorting to such premises or places.(b)The Board may, by a notice in writing, require the owner or occupier of any such premises or places to furnish within a time to be specified in the notice, a statement of the number of persons residing in or habitually resorting to, such premises or places.
