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158. (1) 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[(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. ]
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>158.</b> (1) <b><sup>1</sup></b>[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 ; ]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) whether such inhabitant is liable to pay a tax imposed under this Act ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) at what amount he should be assessed ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(c) the annual value of the building or land which he occupies and the name and address of the owner.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b><sup>2</sup></b>[(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. ]<br>