Income Tax Management Act (Cap. 372), article 25

25. The Commissioner may giv e notice in writing to any person who is the occupier of any house, property, land or industrial building requiring him to furnish within a reasonabl e time a return containing - (a) the name and address of the owner of such house, property, land or industrial building; and (b) a true and correct statement of the rent payable and any other consideration passing therefor. Return of lodgers and inmates.