Section 181(3) in The Calcutta Municipal Corporation Act, 1980
(3)Every owner or occupier [of any land or building referred to in the public notice] [Words substituted by W.B. Act 21 of 1988.] under sub-section (1) or sub-section (2) shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.[* * * * * * * * *] [Sub-section (4) omitted by W.B. Act 32 of 1983.]