Section 461(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)Whoever fails to comply with a lawful requisition, notice or order of the Municipal Commissioner for information or a written return relative to the determination of the annual value of any building or to the levy or assessment of any Corporation tax or whoever furnishes information or makes a return which he knows to be false, incorrect or misleading shall be deemed to have committed an offence punishable under Section 176 or Section 177 of the Indian Penal Code, as the case may be.
