(1) Every owner or occupant of any land or building shall file a statement before the Board or any Person authorized by it in this behalf, in such manner and within such time, specifying such particulars, as may be prescribed. (2) The Board may, by general or specific communication, call upon an inhabitant of a municipality to furnish such information and particulars as may be specified, in order to ascertain-(a) whether such inhabitant is liable to pay a tax imposed or a charge or a fee under this Act or any Municipal Act or rules or regulations made thereunder;(b) at what amount he should be assessed;(c) the annual value of the building or land which he occupied and the name and address of the owner;(d) any other information that may be necessary for carrying out its functions, or levy of the tax, charge or fee.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(1) Every owner or occupant of any land or building shall file a statement before the Board or any Person authorized by it in this behalf, in such manner and within such time, specifying such particulars, as may be prescribed.<br><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (2) The Board may, by general or specific communication, call upon an inhabitant of a municipality to furnish such information and particulars as may be specified, in order to ascertain-<br><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) whether such inhabitant is liable to pay a tax imposed or a charge or a fee under this Act or any Municipal Act or rules or regulations made thereunder;<br><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) at what amount he should be assessed;<br><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(c) the annual value of the building or land which he occupied and the name and address of the owner;<br><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(d) any other information that may be necessary for carrying out its functions, or levy of the tax, charge or fee.<br>