(1) The Chief Municipal Officer of the Municipality shall issue a public notice in Form-II within fifteen days from the date of order issued by the State Government under section 102 of the Act, calling upon the owners/occupiers of building or land or both, to submit self-assessment returns in Form-III. Such notice shall be also affixed on the notice board of the office of the Municipality.
(2) The person primarily liable to pay tax shall assess the tax payable by him and deposit the tax in bank account of the Municipality or in the office of the Municipality. After depositing the tax, self - assessment return in Form-III duly and correctly filed in, along with a copy of challan or receipt of tax deposited, shall be submitted by him in the office of Municipality, in person or by post or by transmitting them through online e-governance system.
(3) If the owner/occupier does not submit correct self-assessment return or fails to submit the selfassessment return as required under sub-rule (1) and (2) above, the Chief Municipal Officer /Assessor or the Officer authorized in this behalf, as the case may be, may -
(a) enter upon or into, inspect and measure any building or land or both;
(b) make enquiries from the people living in neighbourhood and examine the previous record of the Municipality or other local authority in relation to such building or land or both, if necessary; and
(c) assess the tax and recover the same from the defaulter.
(4) Five percent cases of self assessment returns of tax shall be secrutinised/ examined by the Chief Municipal Officer, Assessor or the Officer authorized by the State Government.