Section 197(1) in Gauhati Municipal Corporation Act, 1971
(1)For the purposes of recovering the amount of any property taxes from any occupier under section 154 the Commissioner shall cause to be served on such occupier a notice requiring him to pay to the Corporation any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.
