Section 166(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)Every such bill shall specify-(a)the period for which, and(b)the property, occupation or thing in respect of which, the sum is claimed, and shall also give notice of-(i)the liability incurred in default of payment, and(ii)the time within which an appeal may be preferred, as hereinafter provided, against such claim.