Section 45(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)The Chief Officer shall prepare and forward to the Collector by the 15th day of April, July, October and January every year a list of all the Councillors (including the President and the Vice-President) who, on the 1st day of April, July, October and January respectively, immediately preceding, have failed to pay any tax or taxes due by them to the Council within two months from the date on which such tax became payable, and the amount due from each by way of each such tax. A copy of the list shall be placed before the Council at its next meeting.
