Section 165(1) in The M.P. Municipal Corporation Act, 1956
(1)Every person shall on the demand of an officer duly authorised by the Commissioner in this behalf, furnish such information as may be necessary in order to ascertain whether such person is liable to pay any tax under this Act and if so how much; and every hotel or lodging house keeper or secretary of a residential club shall also, on demand as aforesaid, furnish a list of all persons residing in such hotel, lodging-house or club.
