Section 53(1) in The Chhattisgarh Municipalities Act, 1961
(1)Within fifteen days from the expiration of each calendar quarter, the Chief Municipal Officer shall-(a)draw up a list of all Councillors who have failed to pay any tax due by them to the Council 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 to the prescribed authority.
