Section 105(3) in The Gujarat Municipalities Act, 1963
(3)Power to inspect and require returns: For the purpose of preparing such assessment list the Chief Officer or any person acting under his authority may inspect any building or land in the municipal borough and on the requisition of the Chief Officer the owner or occupier of any such building or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return, to the best of his knowledge or belief and subscribed with his signature, of the name, and place of abode of the owner or occupier or of both and [the carpet area of such building and of the area of land] [Substituted for the words, brackets and figure 'the annual letting value and his estimate of the value of such building or land' by the Gujarat Municipalities (Amendment) Act, 2007, section 7(3).].
