State Act

The Mumbai Municipal Corporation Act.

155. Commissioner may call for information or returns from owner or occupier or enter and inspect assessable premises.— (1) To enable him to determine the rateable value 12[or the capital value, as the case may be,] of any building or land and the person primarily liable for the payment of any property tax leviable in respect thereof the Commissioner may require the owner or occupier of such building or land, or of any portion thereof, to furnish him, within such reasonable period as the Commissioner prescribes in this behalf, with information or with a written signed by such owner or occupier— (a) as to the name and place of abode of the owner or occupier, or of both owner and occupier of such building or land; and 1[(b) as to the details in respect of any or all the items as enumerated in clauses (a) to (e) of sub-section (1A) of section 154 in relation to such building or land or any portion thereof.] (2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief. (3) The Commissioner may also for the purpose aforesaid make an inspection of any such building or land.