Section 175:
Obligation to disclose liability.
(1) The Commissioner may, by written notice, call upon any
inhabitant of Delhi to furnish such information as may be necessary for the purpose of ascertaining--
(a) whether such inhabitant is liable to pay any tax imposed by 1[2[the Corporation]] under this Act;
(b) at what amount he should be assessed; or
(c) the rateable 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 as the Commissioner may deem proper,
and the assessment so made shall, subject to the provisions of this Act, be final.
Notes:
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).