Section 207(2) in Gauhati Municipal Corporation Act, 1971
(2)The Commissioner may, by written summons require the attendance before him of any person whom he has reason to believe to be liable to the payment of a tax in respect of a vehicle boat or animal or of any agent or employee of any such person and may examine such person as to the number and description of vehicles, boats and animals owned by or in the possession or under the control of such person; and every person, agent or employee of such person so summoned shall be bound to attend before the Commissioner and to give information to the best of his knowledge and belief as to the said matter.
