Duty of furnishing true information regarding liability to Municipal taxation

(1) Every person shall, on the demand of an officer duly authorized by the Commissioner in this behalf, furnish such information as may be necessary in order to ascertain whether such person is liable to pay any tax under this Act or any other law and if so, how much; and every hotel or lodging housekeeper or secretary of a residential club shall also, on demand made as aforesaid, furnish a list of all persons residing in such hotel, lodging house or club.

1. (2) If any person so called upon to furnish information omits to do so or furnishes information which is untrue to his knowledge, he shall be punishable with fine which may extend to two thousand rupees. [(2) If any person so called upon to furnish information omits to do so or furnishes

information which is untrue to his knowledge, he shall be liable to a penalty which may extend to twenty thousand rupees.]