Section 180(3) in Gauhati Municipal Corporation Act, 1971
(3)The Commissioner may, by written notice, require the owner or occupier of any building or place of business to forward to him within seven days a list, signed by such owner or occupier of the names of all persons exercising or carrying on any professions, trades or calling therein, and of their respective professions, trades, and callings.Liability and class how to be determined
