(1) The Executive Officer may, by written notice, call upon any inhabitant of the cantonment to furnish such information as maybe necessary for the purpose of ascertaining.

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

(b) at what amount he should be assessed; or

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

{Subs.by Act 2 of l954, s.13, for the original. sub-section (2).ll.7, 55.} [(2) If any person, when called upon under sub-section (l) to furnish information, neglects to furnish it within the period specified in this behalf by the Executive Officer or furnishes information which is not true to the best of his knowledge or belief, he shall be punish able with fine which may extend to one hundred rupees and shall also be liable to be assessed at such amount on account of tax as the Board may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.]