Section 180(2) in The Chhattisgarh Municipalities Act, 1961
(2)If the notice under sub-section (1) is not complied with, such work may be executed by the Council, the expenses thereby incurred shall be apportioned by the Council, between such owners, and in such manner as it may think fit, regard being had, if it deems it necessary, to the amount and value of any work already done by the owners or occupiers of any such lands and buildings.