Section 22. Owners of lands and houses occupying them

22. Owners of lands and houses occupying them. Rules for assessing income from land. 23. Notice requiring returns. 24. Return how made. 25. Lists of lodgers and employees. 26. Collector to determine persons chargeable. 22. Owners Trustees or agents of persons incapacitated or non-resident to furnish statements of income. Receivers, Managers, Courts of Wards, Administrators General and Official Trustees. Power to retain duties charged on trustees, &c. Indemnity. 252 Income Tax. [ACT XII Owners of lands and houses occupying them. Rules for assessing income from land. Notice requiring returns. Return how made. 22. Owners of lands or houses occupying the same shall be chargeable in respect of the annual value thereof at nine-tenths of the full rent at which such lands or houses are worth to be let for the year. The Local Government may, with the sanction of the Governor General in Council, prescribe, for the whole or any part of the territories subject to such Local Government, special rules for the assessment of incomes derived from land, at an amount bearing a fixed proportion to the revenue assessed thereon. All such rules shall be published in the local official Gazette and shall thereupon have the force of law.