Section 166(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)When any amount which,-(a)by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or(b)not being payable on account of a toll, is claimable as an amount or instalment on account of any tax [(not being a tax referred to in section 163)] [The brackets, words and figures were inserted by Maharashtra 35 of 1963, Section 61.], or fee, which is imposed in the District,has become due, the Zilla Parishad shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due.
