As soon as possible after the commencement of this Act and thereafter on the commencement of each subsequent year, [every person whose holding consists of land equal to 8 hectares or more,] and every person who is liable to pay a special assessment of an amount exceeding two hundred rupees, [shall, subject to the provisions of section 7, furnish-
(a) in the City of Bombay, to such revenue officer as the Collector may, by order in writing in this behalf, designate; and
(b) elsewhere, to the Tahasildar,
a return], in the prescribed form containing the particulars of all lands held by him in the State, the amount of ordinary land revenue * * * and special assessment (if any) levied thereon, and such other matters as may be prescribed. The return shall be submitted before such date as the State Government may, by notification in the Official Gazette, appoint.