Section 164(1) in The Chhattisgarh 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 installment 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.
