Section 147(1) in Telangana District Boards Act, 1955
(1)When any amount which,(a)by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or(b)not being payable on demand on account of a toll, is claimable as an amount or installment on account of any tax which is imposed in the district shall have become due, the Board shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the sum claimed as due.