Section 8(3) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(3)The Kar Nirdharan Adhikari may require the Revenue Superintendent, Kar Nirikshak, Kar Samaharta or any other officer or employee of the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] or any other person to furnish any information in his possession or control to ascertain-(a)whether such person is liable to be assessed to tax ;(b)amount at which to be assessed ; and(c)the annual value or rent of the land, building or any other property owned, possessed or occupied by him in the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] his interest in each one of them and if he is not the owner, the name and address of the owner.
