Section 140(1) in Maharashtra Housing and Area Development Act, 1976
(1)When any compensation, service charges, tax, fee on other sum has become due, which a Panchayat is authorised to collect under this Chapter, the Panchayat shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the amount due from him, specifying the details of the claims and the date on or before which the amount shall be paid.