Section 308(2) in The U.P. Municipalities Act, 1916
(2)For the purpose of deciding whether action should be taken under sub-section (1), the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may require an occupier of property to furnish information as to the sum payable by him as rent on account of such property and as to the name and address of the person to whom it is payable and if the occupier refuses to furnish such information he shall be liable for the whole of the expenses as if he were the owner.