Section 209 in Gauhati Municipal Corporation Act, 1971
209. Obligation to disclose liability.
(1)The Commissioner may, by written notice, call upon any inhabitants of the city to furnish such information as may be necessary for the purpose of ascertaining -(a)Whether such inhabitant is liable to pay any tax imposed by the Corporation under this Act;(b)At what amount he should be assessed; or(c)The rateable value of the land or building which he occupies and name and address of the owner or lessee thereof.(2)If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account or tax, as the Commissioner may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.
