196. Power of the Chief Officer to prosecute or serve notice of demand.
(1)When any sum is due from any person on account of, -(a)Tax on advertisements other than the advertisements published in newspapers; or(b)Any other tax, fee or charges leviable under this Act;the Chief Officer of the Municipality may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on him a notice of demand in such form, as may be prescribed or in any other form to the like effect.(2)The provisions of section 185 and clause (a) of section 192 shall, with all necessary modifications, apply to every such notice of demand.
