Section 126. Obligation to disclose liability.

(1) The Municipality, the Chief Municipal Officer, the Assessor or any other officer authorized by the Municipality in this behalf, may by written communication, call upon a inhabitant of the Municipality to furnish such information as may be necessary in order to ascertain,- (a) whether such inhabitant is liable to pay tax imposed under this Act; (b) at the amount at which he should be assessed; (c) the name and address of the owner. (2) If an inhabitant so called upon to furnish information omits to furnish it or furnishes information which is untrue, he shall be liable upon conviction to a fine, which may extend to one thousand rupees.