Section 245(2) in Greater Hyderabad Municipal Corporation Act, 1955
(2)The Commissioner may if he has reasons to believe that any person has in his possession or under his control a vehicle, boat or animal liable to tax under this Act, by written summons require the attendance before him of such person or any servant of any such person and may examine such person or servant as to the number and description of vehicles, boats and animals owned by or in the possession or under the control of such person and every person so summoned shall be bound to attend before the Commissioner and to give true information to the best of his knowledge or belief as to the said matters.
