Section 305(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)For the purpose of sub-section (2), the Commissioner shall have the like powers as are conferred on him by or under this Act for the purpose of determining the rateable value of a building or land and every person required to make or deliver a statement under this sub-section shall be deemed to be legally bound to do so within the meaning of sections 175 and 176 of the Indian Penal Code. (XLV of 1860.)
