Section 375(a) in The City of Nagpur Corporation Act, 1948
(a)if the occupier makes a true disclosure of the name and address of the person to whom the rent is due and proves to the satisfaction of the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] that the amount of rent payable by him to that person on the date of the demand for the payment of the said expenses was less than the amount of the said demand, then the occupier shall not be liable to pay on account of the said demand any sum greater than the amount payable as rent on the date aforesaid;