(1) lively owner of land or building or both liable to pay tax shall, within a period of ninety days from the date of commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, furnish to the assessing authority a return for the first year in respect of lands and buildings in the urban area containing the following particulars, namely:- (a) name and address of the owner of the land and building; (b) the extent of the land or building or both; (c) the name of the mohalla or ward and of the street, survey number and sub-division number of the urban land or building and other particulars thereof; (d) the amount which in the opinion of the owner is the market value of the land or building or both; and (e) the amount of land and building tax payable for the year. (2) Subject to the provisions of section 15-A, the tax due according to such return shall be payable in advance on or before the last day of June. Every return under sub-section (1) shall be accompanied by a treasury receipt or receipt of any bank authorised to receive money on behalf of the State Government showing of the full amount of tax due on the basis of the return in the State Government treasury or bank concerned: Provided that the owner shall have the option of paying the tax in two equal instalments payable on or before the last day of June and December and in that case the return shall be accompanied by such treasury receipt or bank receipt evidencing payment of first instalment of tax due on the basis of the return.