Section 132(3) in The Gujarat Municipalities Act, 1963
(3)If the person to whom a bill has been presented as aforesaid does not, within fifteen days from the presentation thereof, either-(a)pay the sum claimed as due in the bill, or(b)show cause to the satisfactions of the Chief Officer why he is not liable to pay the same, or(c)prefer an appeal in accordance with the provisions of section 138 against the claim, the Chief Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form specified in Schedule IV or to the like effect.
