(1) The Chief Officer of a Municipality shall, for the purpose of preparing the draft valuation list of all lands or buildings in any ward or part thereof in the Municipality and ascertaining the person primarily liable for the payment of any tax on such land or building by a public notice, require the owner or the occupier on such lands or building or part thereof to furnish, within such period as may be specified in the public notice, a return in such form, containing such particulars and in accordance with such procedure, as may be prescribed.
(2) Every owner or occupier of any land or building referred to in the public notice under sub-section (1), 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 his knowledge and belief.
304
(3) The Chief Officer or any person subordinate to him and authorised by him in writing in this behalf may, after giving previous notice, in such manner, as may be prescribed, to the owner or the occupier of any land or building in the municipal area, enter upon, and make an inspection or survey and take measurement of such land or building and verify the statement made in any return in relation or such land or buildings submitted under this Chapter.
128. Draft Valuation List:
(1) After the expiry or the period specified in the public notice referred to in section 127, a draft valuation list of all lands and buildings in the municipal area on the basis of the return furnished under that section and information, if any, collected by a Municipal, shall be prepared by the Chief Officer of the Municipality:
Provided that where a return in respect of any land or building is not furnished under section 127, the Chief Officer shall ascertain the annual value of such land or building
(2) The form of, and the particulars to be mentioned in the draft valuation list and the time within which the draft valuation list shall be prepared, shall be such, as may be prescribed.
129. Public notice & filing of objection:
(1) When the draft valuation list of all lands and buildings in the municipal area of any Municipality has been prepared by the Chief Officer of the Municipality under section 128, the Chief Officer shall,-
(a) Give public notice thereof in such manner, as may be prescribed and of the place where the list or a copy thereof may be inspected;
and
(b) Specify a date not being less than thirty days from the date of the public notice, within which objections, if any, maybe filed.
(2) Every objection to annual valuation shall be made in writing in duplicate and shall be filed on or before the date specified therefor in the public notice referred to in clause (b) of sub-section (1)
(3) Notwithstanding anything contained in sub-section (1), in all cases in which any land or building is for the first time assessed, or the annual valuation of any land or building is proposed to be increased, written notice stating the reasons therefor, shall be served on the owner or any lessee, sub-lessee or occupier of such land or building and the notice 305 shall specify the time, not being less than thirty days from the date of service of the notice, within which objections, if any, to the valuation maybe field.
(4) The Chief Officer shall place the draft valuation list and the objections so received before the Municipal Property Tax Committee.