Section 175(1) in The Delhi Municipal Corporation Act, 1957
(1)The Commissioner may, by written notice, call upon any inhabitant of 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 [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] 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.
