127. Furnishing of returns and inspection of lands and buildings for purposes of assessment.
(1)The Chief Officer of a Municipality shall, for the purpose of preparing the draft valuation list of all lands or buildings in any ward or part thereof in the Municipality and ascertaining the person primarily liable for the payment of any tax on such land or building by a public notice, require the owner or the occupier on such lands or buildings or part thereof to furnish, within such period as may be specified in the public notice, a return in such form, containing such particulars and in accordance with such procedure, as may be prescribed.(2)Every owner or occupier of any land or building referred to in the public notice under sub-section (1), shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.(3)The Chief Officer or any person subordinate to him and authorised by him in writing in this behalf may, after giving previous notice, in such manner, as may be prescribed, to the owner or the occupier of any land or building in the municipal area, enter upon, and make an inspection or survey and take measurement of such land or building and verify the statement made in any return in relation to such land or building submitted under this Chapter.
