Occupier’s return of rent
The Commissioner may, by notice in writing, require a person who is the occupier of premises to furnish him within a reasonable time, not being less than thirty days from the date of service of the notice, with a return containing -
- (a) the name and address of the owner or lessor of the premises; and
- (b) a full and true statement of rent or any other consideration payable for the occupation thereof.