- A notice of demand may be issued on or after the day following that on which the arrear accrues.The [State Government] [These words were substituted for the 'Commissioner' by Gujarat 15 of 1964, section 4, Schedule] may from time to time frame rules for the issue of such notices, and [**] [The words 'with the sanction of the State Government' were deleted, by Gujarat 15 of 1964, section 4, Schedule] shall fix the costs recoverable from the defaulter as an arrear of revenue, and direct by what officer such notices shall be issued.
