Section 374(3) in Chennai City Municipal Corporation Act, 1919
(3)[ Whenever in any bill, notice, form or other document served or sent under this Act, a period is fixed within which any tax or other sum is to be paid or any work executed or any thing provided, such period shall, in the absence of the express provision to the contrary in this Act, be calculated from the date of such service or sending by post registered.] [Added by section 188(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]Relation of Occupier to Owner