Clause 9

The Collector may also require any such person to deliver to him within a time to be specified, being not less than ten days, a statement in writing containing, so far as may be practicable, the name of every other person possessing any interest in the land or any part thereof as co-owner, mortgagee, lessee, sub-lessee, 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.

Every person required to make or deliver a statement under this section or section 8 of this Act shall be deemed to be legally bound to do so within the meaning of sections 175 and 176 of the Penal Code (Cap. 119).