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Return of property to be made to the Commissioners.
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15.—(1.) Every body corporate or unincorporate chargeable with the duty hereby imposed shall, on or before the first day of October in every year, deliver, or cause to be delivered, to the Commissioners or their officers, a full and true account of all property in respect whereof any such duty shall be payable, and of the gross annual value, income, or profit thereof accrued to the same body in the year ended on the preceding fifth day of April, and of all deductions claimed in respect thereof, whether by relation to any of the before-mentioned exemptions from such duty or as necessary outgoings.
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(2.) The account shall be made in such form and shall contain all such particulars as the Commissioners shall, by any general or special notice require, or as shall be necessary or proper for enabling them fully and correctly to ascertain the duty due, and every accountable officer herein-before made answerable for payment of duty in respect of any property chargeable under this Act shall be answerable also for the delivery to the Commissioners of such full and true account as aforesaid of and relating to such property.
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