Section 135(2) in The Chhattisgarh Municipalities Act, 1961
(2)If, in any such case, any person in occupation of the premises fails to furnish such information as may be requisite for determining as to who is primarily liable as aforesaid, such person shall, until such information is made available to the Chief Municipal Officer be himself liable for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.
