77. Power of Chairpersons to call for information and returns and to enter and inspect premises.- (1) to enable him to determine the rateable value to any land or building and the person primarily liable for the payment of property tax leviable in respect thereof, the Chairperson may require the owner or occupier of such land or building, or of any portion thereof to furnish him within such reasonable period as the chairperson fixes in this behalf, with information or with a written return signed by such owner or occupier,- (a) as to the name and place of residence of the owner or occupier, or of both the owner and occupier of such land or buildings: (b) s to be measurements or dimensions of such land or building or of any portion thereof and the rent, if any obtained for such land for building or any portion thereof; and (c) as to the actual cost or other specified details connected with the determination of the value of such land or building. (2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fills to give true information or to make a true return to the best of his knowledge or belief, shall, in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Chairperson in respect of such land or building of which he is the owner or occupier. | 
