Section 26(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)Within fifteen days from the expiration of each calendar quarter, the Commissioner shall-(a)draw up a list of all councillors (which term for the purposes of this section shall include the Mayor and Speaker), who have Tailed 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 three months from the date of service of such notice; and(c)submit a copy of the list of the Government.
