Section 132 in The Gujarat Municipalities Act, 1963
132. Presentation of bill for taxes.
(1)When any amount,-(a)which by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter, or(b)which, not being leviable under sub-section (1) of section 127 or payable on demand on account of [***] [The words 'an octroi or' were deleted, by Gujarat 14 of 2001, section 8.] a toll, is claimable as an amount or instalment on account of any other tax which now is imposed or hereafter may be imposed in any municipal borough, shall have become due, the Chief Officer shall, with the least practicable delay, cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due.(2)Contents of bill. - Every such bill shall specify the period of which, and the property, occupation or thing in respect of which the sum is claimed and shall also give notice of the liability incurred in default of payment and of the time within which an appeal may be preferred as hereinafter provided against such claim.(3)If the person to whom a bill has been presented as aforesaid does not, within fifteen days from the presentation thereof, either-(a)pay the sum claimed as due in the bill, or(b)show cause to the satisfactions of the Chief Officer why he is not liable to pay the same, or(c)prefer an appeal in accordance with the provisions of section 138 against the claim, the Chief Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form specified in Schedule IV or to the like effect.
