- [(1) The] [Substituted by U.P. Act No. 26 of 1964.] [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or any Assessing Authority under this Act may by written communication call upon an inhabitant of the [municipal area] [Substituted by U.P. Act No. 12 of 1994.] to furnish such information or produce such records, books of account and documents as may be necessary in order to ascertain, -(a)whether such inhabitant is liable to pay a tax imposed under this Act;(b)at what amount he should be assessed;(c)the annual value of the building or land which he occupies and the name and address of the owner.(2)[ If an inhabitant so called upon to furnish information or to produce records, books of account or documents, omits to furnish or produce the same or, if furnished or produced, the same appear to the] [Substituted by U.P. Act No. 26 of 1964.] [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or the Assessing Authority to be incorrect or incomplete, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or the Assessing Authority, as the case may be, shall after making such enquiry as it considers necessary make the assessment to the best of its judgment.
