Section 22(1) in The City of Nagpur Corporation Act, 1948
(1)Within fifteen days from the expiration of each calendar quarter, the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] shall,-(a)draw up a list of all Councillors (which term for the purposes of this section shall include the [Mayor and Deputy Mayor] [These words were substituted for the words 'the Chairperson of the Corporation, the Deputy Chairperson, the Mayor, the Deputy Mayor and the members of the Mayor-in-Council' by Maharashtra 26 of 1999, Section 10.]), who have failed to pay any tax due by them to the Corporation within six months from the date on which such tax became due;(b)issue to every person on the said list a notice of demand requiring him to pay the arrears within thirty days from the date of service of such notice; and(c)submit a copy of the list to the State Government.
