Section 272(3) in The Bombay Provincial Municipal Corporations Act, 1949
(3)During the thirty days next following the first day on which such notification is published, the Commissioner, shall serve a notice upon every person whose name appears in the Commissioner's Assessment Book as primarily liable for the payment of the property taxes leviable under this Act on any land or building or part of a building which it is proposed to acquire, or in respect of which it is proposed to levy a betterment charge.
