26. Revenue officials to furnish information as to certain facts.
- Any creditor may apply to an officer in the Revenue Department not below the rank of Tahsildar having jurisdiction over the area where such debtor ordinarily resides or has his ordinary place of business for information as to whether such debtor has been or to be assessed to income-tax, agricultural income-tax or sales tax and such Revenue Officer shall, thereupon, ascertain such information and grant to such creditor a certificate in the prescribed form as to whether such debtor has been so assessed to income-tax, agricultural income-tax or sales tax. Such certificate shall be received as conclusive proof of the facts stated therein.
