Obligation to disclose liability

Obligation to disclose liability (A) (1) A Zila Panchayat may, through communication by written order to any person specified in aforesaid sections, to furnish such information as may be necessary in order to ascertain-- (a) whether such a person is liable to pay a tax assessed on his Circumstances and Property; (b) at what amount he should be assessed; and (c) the annual value of the building or land, which he occupies and the name and address of the owner. (2) In respect of any other tax, a Zila Panchayat may, through communication, by written order require any person who may appear to be liable to payment of such tax and such information to furnish as may be prescribed by rule. (3) If the person so called upon to furnish the information omits to furnish it, or furnishes information which is untrue, he shall be liable upon conviction to a fine which may extend to one thousand rupees. (B) Subject to the conditions and restriction in this section, Chairman of Zila Panchayat and Chief officer and any other member, officer or servant of the Zila Panchayat by the resolution, hereby authorised to enter into any building to inspect, measure and evaluate it.