Duty of furnishing true information regarding liability to Municipal taxation.

(1) Every person shall on the demand of an officer duly authorised by the Municipality in this behalf furnish such information as may be necessary in order to ascertain whether such person is able to pay any municipal tax; and every hotel or lodging-house keeper or Secretary of a residential club shall also on demand made as aforesaid furnished a list of all persons residing in such hotel, lodging-house or club. (2) If any person so called upon to furnish such information fails to do so or furnishes information which is untrue he shall be punishable with fine, which may extent to one hundred rupees.