Section 122(1) in The New Delhi Municipal Council Act, 1994
(1)The Chairperson may, by written notice, call upon any inhabitant of New Delhi 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 Council 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 the name and address of the owner or lessee thereof.