Section 243(1) in Greater Hyderabad Municipal Corporation Act, 1955
(1)In order that the said list may be prepared the Commissioner may require -(a)the owner of any premises let to or occupied by more than one person owning or having possession or control of vehicles and animals to furnish him with a written return, signed by such owner, of the name and address of each of the said persons, and of the animals and vehicles owned by or in the possession or under the control of each of the said persons kept upon such owner's premises;(b)any person supposed to be liable to the payment of any tax on a vehicle or animal to furnish him with a written return, signed by such person and containing such information concerning the vehicles and animals, if any, owned by or in the possession or under the control of such person as the Commissioner shall deem necessary.
