(1)If the sum due on account of any tax is not paid within [sixty-one days] [Substituted vide Orissa Act No. 21 of 1979 w.e.f. 24.7.1979.] from the date on which it became due, the Executive Officer shall cause to be served on the person liable to pay the same a notice in the prescribed form :Provided that -(a)no notice shall be served more than six months after any sum has become due; and(b)no charge shall be made in respect of the service of such notice.
