Section 164(1) in The M.P. Municipalities Act, 1961
(1)When any amount-(a)which, by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter; or(b)which, not being leviable under sub-section (1) of Section 157 or payable on demand on account of an octroi or a toll, is claimable as an amount or instalment on account of any other tax which is being imposed or may hereafter be imposed in any Municipality; or(c)which, on account of rent of any Municipal land, buildings, shops, gumtis, or any other property,shall have become due, the Chief Municipal Officer shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the sums claimed as due,
