Section 209(1) in Gauhati Municipal Corporation Act, 1971
(1)The Commissioner may, by written notice, call upon any inhabitants of the city to furnish such information as may be necessary for the purpose of ascertaining -(a)Whether such inhabitant is liable to pay any tax imposed by the Corporation under this Act;(b)At what amount he should be assessed; or(c)The rateable value of the land or building which he occupies and name and address of the owner or lessee thereof.
