Section 134(3) in The Chhattisgarh Municipalities Act, 1961
(3)For the purpose of preparing such assessment list the Chief Municipal Officer or any person acting under his authority may inspect any building or land in the Municipality and on the requisition of the Chief Municipal 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 of the name and place of abode of the owner or occupier or of both and the annual letting value and his estimate of the value of such building or land, duly signed by him.
