Amendment status not verified — confirm the current text below against the official source.
Duty of furnishing true information regarding liability to municipal taxa- tion:- (1) Every person shall on the demand of an officer duly authorised by the committee in this behalf furnish such information as may be necessary in order to as- certain whether such person is liable to pay any municipal tax; and every hotel or lodging house keeper 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. (2) If any person so called upon to furnish such information omits to so or furnishes information which is untrue, he shall be punishable with fine which may extend to one hundred rupees. 1[(3) It would be obligatory for the owner to inform the committee about rent being charged from the tenant and also about the increase in the rent by filing a statement in the manner prescribed. (4) In the event of the owner not giving the information as required under sub-sec- tion (3), the owner shall be liable to pay a penalty which may extend to the amount of the tax payable on land or building under sub-section (1) of section 61 of this Act.] Section 74