59. Occupiers to furnish returns of rent payable

The Collector may give notice in writing to any person who is the occupier of any land or premises requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a return containing —

the name and address of the owner of such land or premises, or the name and address of the person to whom he pays rent therefor; and

a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.