Section 102(3) in Tamil Nadu District Municipalities Act, 1920
(3)[ On the expiry of the period of one week referred to in sub-section (2), the executive authority shall cause a notice to be served on such person requiring him to pay within fifteen days of the date of such service the sum for which, in the opinion of the [executive authority] [This sub-section was added by Tamil Nadu Act X of 1930], such person is liable on account of the tax on carriages and animals] [This sub-section was substituted for the original sub-section (5) by section 7(ii) by the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942), re-enacted permanently with specified modification by section 3 of and the Schedule to the Tamil Nadu Act IX of 1948.].