Section 222(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)The Corporation may by written communication call upon an inhabitant of the City to furnish such information as may be necessary in order to ascertain -(a)whether such inhabitant is liable to pay a tax imposed under this Act;(b)at what amount he should be assessed;(c)the annual value of the building or land which he occupied and the name and address of the owner.