Section 391(1) in Gauhati Municipal Corporation Act, 1971
(1)If any notice, order or requisition has been issued to any person in respect of property of which he is the owner, the authority or municipal employee at whose instance such, notice, order or requisition has been issued, may require the occupier of such property or of any part thereof to pay to him instead of to the owner, any rent payable by him in respect of such property, as it falls due up to the amount recoverable from the owner under section 390:Provided that if the occupier refuses to disclose the correct amount of the rent payable by him or the name or address of the person to whom it is payable, the authority or municipal employee may recover from the occupier the whole amount recoverable under Section 390 as an arrear of tax under this Act.
