Section 166(1)(c) in The U.P. Municipalities Act, 1916
(c)any other sum declared by this Act or by rule [or bye-law] [Inserted by U.P. Act No. 7 of 1949.] to be recoverable in the manner provided by this chapter, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall, with all convenient speed cause a bill to be prescribed to the persons so liable.