Income Tax Act 1947 s 70

s 70 Occupiers to furnish return of rent payable

70. The Comptroller may give written notice to any person (X) who is the occupier of any land or premises requiring X 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 —(a) the name and address of the owner of such land or premises or the name and address of the person to whom X pays rent therefor; and (b) a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.