Duty of furnishing true information regarding liability to municipal taxation

Duty of furnishing true information regarding liability to municipal taxation.-

1. (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 and if so how much; and every hotel or lodging house keeper or secretary of a residential club shall also, on demand as aforesaid, furnish a list of all person residing in such hotel, lodging house or club.
2. (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 one thousand rupees.