Property Tax Commissioner to require local authority to furnish information etc.

23. (1) Notwithstanding anything contained in any law relating to local authority, the Property Tax Commissioner may, by an order in writing, require the local authority to furnish to him, by such date as may be specified therein such information as he may think fit with respect to levy, assessment and collection of property tax by such local authority under the law relating to local authority.

(2) Every requisition made under sub-section (1) shall be complied with or cause to be complied with by the Principal Executive Officer of such local authority and if any such Principal Executive Officer fails to do so without sufficient cause, he shall be punishable with fine not exceeding two hundred rupees and where the breach is a continuing one with further fine which may extend to five rupees for every day after the first during which the breach is proved to have been persisted in.

(3) No court shall take cognizance of an offence punishable under this section except with the previous sanction of the State Government.

Explanation.—For the purposes of this section, the Principal Executive Officer of a Local Authority means— (i) in the case of a Municipal Corporation, the Municipal Commissioner ; (ii) in the case of a Municipal Council, the Chief Municipal Officer ; (iii) in the case of a Town Area Committee, the Secretary or where no Secretary has been appointed, the President of such Committee ; (iv) in the case of a Cantonment Board, the Executive Officer.