Section 158(2) in The U.P. Municipalities Act, 1916
(2)[ If an inhabitant so called upon to furnish information or to produce records, books of account or documents, omits to furnish or produce the same or, if furnished or produced, the same appear to the] [Substituted by U.P. Act No. 26 of 1964.] [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or the Assessing Authority to be incorrect or incomplete, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or the Assessing Authority, as the case may be, shall after making such enquiry as it considers necessary make the assessment to the best of its judgment.
