The Commissioner may, while determining the rateable value of a property and the primary liability of a person in paying property tax, ask the owner or tenant or occupier of that property to furnish certain information. This information may be related to-
- The name and place of residence of the owner or occupier, or of both the owner and occupier of that property.
- The measurements or dimensions of that property or of any portion of it and the rent, if any, obtained from it.
- The actual cost or other details important in the determining the value of that property.
Every owner or occupier who has been asked to furnish such information, is legally bound to furnish true information.
Whoever fails to furnish the information shall be made to pay a penalty and/or be excluded from raising objections to the assessment list.