Section 133. Obligation to disclose liability

133. (1) A 1[Zila Panchayat] may, by written communication, cash upon any person specified in clause (a) of section 121, to furnish such information as may be necessary in order to ascertain - (a) whether such a 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) In respect of any other tax, a 1[Zila Panchayat] may, by written communication, require any person who may appear to be liable to payment of such tax, to furnish such information as may be prescribed by rule. (3) If the person so called upon to furnish the information omits to furnish it, or furnishes information which is untrue, he shall be liable upon conviction to a fine which may extend to 2one thousand rupees].