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| (1)
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The Chairperson may, by written notice, call
upon any inhabitant of New Delhi to furnish such information as
may be necessary for the purpose of ascertaining -
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| (a)
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whether such inhabitant is liable to pay
any tax imposed by the Council under this Act;
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| (b)
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at what amount he should be assessed; or
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| (c)
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the rateable value of the land or building
which he occupies and the name and address of the owner
or lessee thereof.
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| (2)
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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 Chairperson 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 as the
Chairperson may deem proper, and the assessment so made shall,
subject to the provisions of this Act, be final.
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