Section 228(1) in Kolkata Municipal Corporation Act, 1980
(1)When any sum is due from any person on account of(a)tax on professions, trades and callings, or(b)tax on advertisements other than the advertisements published in newspapers, or(c)[ any other tax, fee or charges leviable under this Act] [Substituted by section 2 of the Calcutta Municipal Corporation (Second Amendment) Act, 1986 (West Bengal Act No. 14 of 1986), w.r.e.f. 15.5.1984 for or any tax or fee leviable under this Act.],the Municipal Commissioner may either prosecute such person. if prosecution lies under the provisions of this Act, or cause to be served on him a notice of demand in such form as may be prescribed or in any other form to the like effect.
