Report No. 10
11. Power to require and enforce the making of statements as to names and interests.-
(1) The Collector may also by notice require any such person to make or deliver to him, at a time and place mentioned (such time not being earlier than fifteen days after the date of the service of the notice, a statement containing, so far as may be practicable, the name of every other person possessing any interest in the land or any part thereof as proprietor, sub-proprietor, mortgagee, tenant or otherwise, and of the nature of such interest, and of the rents and profits (if any) received or receivable on account thereof for three years next preceding the date of the statement.
(2) Every person required to make or deliver a statement under this section or section 10 shall be deemed to be legally bound to do so within the meaning of sections 175 and 176 of the Indian Penal Code (45 of 1960)
[Section 11, L.A.A.]
Fixation of Area and Value