Section 147(1) in Siliguri Municipal Corporation Act, 1990
(1)For the purposes of recovery of any consolidated rate from any occupier under section 118, the Chief Executive Officer shall cause to be served on such occupier a notice requiring him to pay to the Corporation any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.