Section 164 in The Chhattisgarh Municipalities Act, 1961
164. Presentation of bills for taxes, rent and other claims.
(1)When any amount-(a)which, by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter; or(b)which, not being leviable under sub-section (1) of Section 157 or payable on demand on account of an octroi or a toll, is claimable as an amount or installment on account of any other tax which is being imposed or may hereafter be imposed in any Municipality; or(c)which, on account of rent of any Municipal land, buildings, shops, gumtis or any other property;shall have become due, the Chief Municipal Officer shall, with the least practicable delay cause to be presented to the person liable for the payment thereof a bill for the sums claimed as due.(2)Every such bill shall specify-(a)the period for which; and(b)the property, occupation or thing in respect of which the sum is claimed, and shall also give notice of-(i)the liability incurred in default of payment; and(ii)the time within which an appeal may be preferred as hereinafter provided against such claim.(3)If the person to whom a bill has been presented as aforesaid does not, within 15 days from the presentation thereof, either-(a)pay the sum claimed as due in the bill; or(b)show cause to the satisfaction of the Chief Municipal Officer or of such officer as the Council may appoint in this behalf, why he should not pay the same; or(c)prefer an appeal in accordance with the provisions of Section 172 against the claims;the Chief Municipal Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form prescribed by rules.(4)The sum claimed as due in the bill shall carry interest at the rate of 6 ¼ percentum per annum till the date it is paid and shall be recoverable alongwith the bill.
