Section 165 in The Chhattisgarh Municipal Corporation Act, 1956
165. Duty of furnishing true information regarding liability to municipal taxation.
(1)Every person shall on the demand of an officer duly authorised by the Commissioner in this behalf, furnish such information as may be necessary in order to ascertain whether such person is liable to pay any tax under this Act and if so how much; and every hotel or lodging house keeper or secretary of a residential club shall also, on demand as aforesaid, furnish a list of all persons residing in such hotel, lodging-house or club.(2)If any person so called upon to furnish information omits to do so or furnishes information which is untrue to his knowledge, he shall be punishable with fine which shall be according to Schedule II.
