31.—(1) On receipt of the copy of notice of appeal, the Chief Assessor or the Comptroller, as the case may be, shall, within 3 months from the date thereof, carry out such further investigations as he thinks necessary and submit to the Board a report setting out the facts of the case together with his recommendation, if any, for revision of the annual value.
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(2) The Chairman of the Board may, in his discretion, extend the time within which such report shall be submitted by the Chief Assessor or the Comptroller.
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(3) For the purpose of carrying out such further investigations, the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller may consider necessary.