Section 106(2) in The Gujarat Municipalities Act, 1963
(2)Occupier liable for tax on buildings or lands or both until he gives information. - If, in any such case, any person in occupation of the premises shall refuse to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.
