Section 15(1) in The M.P. Motoryan Karadhan Rules, 1991
(1)If any owner fails to pay tax due, penalty or interest payable under the Act and these rules, the Taxation Authority to whom such amount is payable, shall serve on the owner a notice in [Form 'E-2'] [Substituted by Notification No. 16-5-92-VIII, dated 11-10-1992.] for the sum payable.
