Section 82(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)Every person shall on the demand of an officer duly authorised by the municipality in this behalf furnish such information as may be necessary in order to ascertain whether such person is liable to pay any municipal tax; and every hotel or lodging house keeper or Secretary of a residential club shall also on demand made as aforesaid furnish a list of all persons residing in such hotel, lodging-house or club.
