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Section 158: Obligation to disclose liability

Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916

158. (1) [The Municipality or any assessing authority under this Act may by written communication call upon an inhabitant of the municipality to furnish such information or produce such records, books of account and documents as may be necessary in order to ascertain ; ]

(a) whether such inhabitant is liable to pay a tax imposed under this Act ;

(b) at what amount he should be assessed ;

(c) the annual value of the building or land which he occupies and the name and address of the owner.

[(2) If an inhabitant so called upon to furnish information or to produce records, books of account or documents omits to furnish or produce the same or, if furnished or produced, the same appears to the Municipality or the assessing authority to be incorrect or incomplete, the Municipality or the assessing authority, as the case may be, shall after making such inquiry as it considers necessary make the assessment to the best of its judgment. ]

Where this provision sits

ActUttar Pradesh Municipalities Act, 1916
Section158
Marginal noteObligation to disclose liability
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Subs. by sec. 66 (1) of U. P. Act no. 27 of 1964.
  • substituted. Subs. by sec. 66 (2) of U. P. Act no. 27 of 1964.

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