(2)For every notice of demand which the [Executive Officer] [Substituted 'Chairman' by Act No. 11 of 2017, dated 31.3.2017.] causes to be served on any person under this section. a fee of such amount, not exceeding twenty-five rupees, as the Board of Councilors may [determine] [Substituted by the West Bengal Act 13 of 1995. we.f. 5.9.1995 for 'determine by regulations], shall be payable by such person and shall be included in the cost of recovery.
