Section 114. Supply of certain information and consequence of failure to supply

- (1) On the requisition of the Assessor, the owner or occupier of any building or land or both referred to in sub-section (1) of section 102 shall, within such reasonable period as shall be specified in the requisition be bound- (i) to furnish a return in such form, as may be prescribed; and (ii) to give such information as may be requisite for determining the person from whom the tax is primarily leviable under section 120. (2) If such owner or occupier fails or refuses to comply with the requisition within the period specified therein, then without prejudice to any other action that may be taken against him under any other provision of this Act, the Assessor shall, after making such inquiry as he considers necessary, assess the tax payable on such building or land or both to the best of his judgment