Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Miscellaneous provisions relating to taxation
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 [[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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.