Section 139. Obligation to disclose liability.

(1) The Commissioner may, by written notice, call upon any person in the Municipal area to furnish such information as may be necessary for the purpose of ascertaining:–– (a) whether such inhabitant is liable to pay any tax or fee imposed by the Corporation under this Act ; (b) at what amount he should be assessed ; or (c) the 1[taxable annual value] of the land or building which he occupies and the name and address of the owner or lessee thereof. (2) If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Commissioner or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax or fee as the Commissioner deems proper