Section 145(2) in The Bombay Provincial Municipal Corporations Act, 1949
(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 tax in respect of a vehicle, boat or animal, or of any servant of any such person, and may examine such person or servant as to the number and description of vehicles, boats and animals, owned by or in the possession of under the control of such person; and every person so summoned shall be bound to attend before the Commissioner and to give true information to the best of his knowledge or belief, as to the said matters.[***]Exemption from Theatre tax
