Section 35(j) in The Chhattisgarh Municipalities Act, 1961
(j)has not paid all taxes due by him to the Municipality at the end of the financial year immediately preceding that in which the election or [nomination] [Substituted by M.P. Act No. 17 of 1994.] is held or made within thirty days of the receipt of a notice of demand made in this behalf by the Chief Municipal Officer; or
