- (1) On the requisition of the Assessor, the owner or occupier of any building or land or both referred to in
sub-section (1) of section 102 shall, within such reasonable period
as shall be specified in the requisition be bound-
(i) to furnish a return in such form, as may be
prescribed; and
(ii) to give such information as may be requisite for
determining the person from whom the tax is
primarily leviable under section 120.
(2) If such owner or occupier fails or refuses to comply
with the requisition within the period specified therein, then
without prejudice to any other action that may be taken against him
under any other provision of this Act, the Assessor shall, after
making such inquiry as he considers necessary, assess the tax
payable on such building or land or both to the best of his
judgment
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