Section 135 in The Chhattisgarh Municipalities Act, 1961
135. Persons liable how to be designated if name is not known.
(1)When the name of the person primarily liable for the payment of the tax on buildings or lands or both in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the Assessment list as "the holder" of such premises, without further description and to serve upon the said person any notice which it may be necessary to serve under this Act.(2)If, in any such case, any person in occupation of the premises fails to furnish such information as may be requisite for determining as to who is primarily liable as aforesaid, such person shall, until such information is made available to the Chief Municipal Officer be himself liable for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.
