26. District Collector to furnish information as to certain facts.
- Any creditor may apply to the Collector of the District in which the creditor believes his debtor to have been or to be assessed to income tax in terms of proviso (A) to section 3 (ii) or to profession, property or house tax under the Cantonments Act, 1924, in terms of provisos (B) and (C) to that section, for information as to the above facts and the Collector shall thereupon ascertain such information and grant to such creditor a memorandum in the prescribed form as to whether the debtor has been so assessed to income tax or profession, property or house tax Such memorandum shall be received in every court as evidence of the facts stated therein.
