²[123A. Submission of returns.--(1) The Commissioner shall, with a view to determining the annual values of vacant land and covered space of building in any ward and the person primarily liable for the payment of property tax, by public notice, or by notice, in writing, require the owner and the occupier of such vacant land or covered space of building or any portion thereof, including such owner or the person computing the tax due under the provisions of section 123B, to furnish a return in such form as may be prescribed by bye-laws and within such time, not being less than thirty days from the date of publication of such notice, as may be specified therein, containing the following particulars, namely:
        (a) the name of the owner and the occupier;
        (b) the number of the ward, the name of the colony, and the number and the sub-number of the premises of such vacant land or covered space of building, as the case may be;
        (c) whether the building is pucca, semi-pucca or katcha;
        (d) year of completion of construction of the building, or year or years of part construction thereof, as the case may be;
        (e) the use with reference to the provisions of clause (f) of sub-section (1) of section 116A to which such vacant land or covered space of building is put or intended to be put;
        (f) the area of the vacant land and the covered space of the building with break-up of the area under various uses;
        (g) whether wholly owner-occupied or wholly tenanted, or partly owner-occupied and partly tenanted, and the areas thereof; and
    (h) such other particulars as may be prescribed by bye-laws.
    (2) (a) Every owner and every occupier as aforesaid shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of knowledge and belief of such owner and occupier.
    (b) Whoever omits to comply with such requisition, shall in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building.
    (3) The Commissioner or any person subordinate to him and duly authorized by him in this behalf, in writing, or any licensed architect, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or survey, and take measurement of such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in sub-section (1) in respect of such land or building:
    Provided that no such entry shall be made except between the hours of sunrise and sunset.