Section 144 in The M.P. Municipal Corporation Act, 1956
144. Returns for purposes of valuation.
(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.(2)Every owner or occupier from whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief.(3)Whoever omits without reasonable cause to comply with such requisition, or furnishes a return which is untrue, shall in addition to any other punishment to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building of which he is the owner or occupier.
