Amendment status not verified — confirm the current text below against the official source.
(1) Every person shall, on the demand of any officer duly authorised by the municipality in this behalf, furnish such information as may be necessary in order to ascertain–– (a) the name and place of a residence of the owner or occupier or of both of such land or building ; (b) the measurements or dimensions of such land or building or vacant land or both or any portion thereof and whether the property has been let out or otherwise and its usage ; and (c) any details required in connection with the determination of the taxable annual value. (2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and give true information to the best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fails to give true information to the best of his knowledge or belief shall, in addition to the tax levied, be also liable for penalty which may not be less than the tax so payable.