Section 133(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)A Zila Panchayat may, by written communication, call upon any person specified in clause (a) of Section 121, 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.
