Section 21(1) in The Pepsu Townships Development Board Act, 1954
(1)If any person fails to pay on the date on which payment is due any tax, or any instalment of any tax, or any fee or any other sum (not being a loan) due to the Board under this Act or due to the Board as rent for any movable or immovable property under the control of the Board, the Board shall ordinarily within fifteen days after such date, cause a notice of demand to be served on such person or delivered at or affixed to his place of residence or addressed by registered post to such place of residence or any other place where he may be known to reside and if no payment is made until the expiry of three weeks from the date of the issue of such notice, the amount of the arrears claim may if certified by the Administrator be recovered as arrears of land revenue.
