Occupier to disclose persons

(1) The Collector may also require any such person to make or deliver to him, on a date and a place mentioned in the requisition (such date not being earlier than fifteen days from the date of the requisition) a statement containing, so far as may be practicable, the name of every other person possessing any interest in the land or any part thereof as co-proprietor, sub-proprietor, mortgagee, tenant or otherwise, the nature of such interest and the rents and profits, if any, received or receivable on this account for the three years preceding the date of the statement. (2) Every person required to make or deliver a statement under this section or section 9 shall be deemed to be legally bound to do so within the meaning of sections 175 and 176 of the Indian Penal Code, 1860.