Section 125(3) in The City of Nagpur Corporation Act, 1948
(3)Whoever omits without reasonable cause to comply with such requisition, or furnishes a return which is untrue, shall in addition to any other punishment to which he may be liable, be precluded from objecting to any assessment made by the [Commissioner] [These words were substituted for the words 'Chief Executive Officer' by Maharashtra 79 of 1958, Section 3, Schedule.] in respect of such land or building of which he is the owner or occupier.