Section 127. Obligation to disclose liability

(1) A Board may by written communication call upon any person specified in clause (a) of section 116 to furnish such information as may be necessary in order to ascertain - (a) whether such person is liable to pay a tax assessed on his circumstances and property; (b) at what amount he should be assessed; and (c) the annual value of the building or land, which he occupies, and the name and address of the owner. (2) If the person so called upon to furnish the information omit to furnish it, or furnishes information which is un-true, he shall be liable upon conviction to a fine which may extend to one hundred rupees.