Section 139(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act to be assessed at such amount on account of tax or fee as the Commissioner deem proper.
