15. Returns by taxpayer
If for any reason the Comptroller should consider it advisable or expedient for the purpose of procuring any information he or she may deem necessary for any assessment he or she may, at any time, deliver or cause to be delivered to the owner, or in his or her absence from Saint Lucia, to the person in charge of any land or house, or both, a notice in writing, calling upon him or her to deliver to him or her within 30 days from the receipt thereof a return containing the particulars required by the last preceding section of this Act. (Amended by Act 30 of 2001)