Section 3(1) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(1)The Municipal Commissioner shall publish in the newspapers a notice requiring the owners or occupiers primarily liable for payment of property taxes, to furnish every four years a statement, in Form 'B' and Form 'D' appended to these rules, in respect of the carpet and other area of a residential building, or the plot of the land and covered area of non residential building or area of land, as the case may be. by the date fixed in the said notice for the purpose of tax assessment.
