Section 222 in Uttar Pradesh Municipal Corporation Act, 1959
222. Obligation to disclose liability.
(1)The Corporation may by written communication call upon an inhabitant of the City to furnish such information as may be necessary in order to ascertain -(a)whether such inhabitant is liable to pay a tax imposed under this Act;(b)at what amount he should be assessed;(c)the annual value of the building or land which he occupied and the name and address of the owner.(2)If an inhabitant so called upon to furnish information omits to furnish it or furnishes information which is untrue, he shall be liable upon conviction to a fine which may extend to five hundred rupees.
