Section 166 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
166. Presentation of bill for amount of tax or fee.
(1)When any amount which,-(a)by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or(b)not being payable on account of a toll, is claimable as an amount or instalment on account of any tax [(not being a tax referred to in section 163)] [The brackets, words and figures were inserted by Maharashtra 35 of 1963, Section 61.], or fee, which is imposed in the District,has become due, the Zilla Parishad shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due.(2)Every such bill shall specify-(a)the period for which, and(b)the property, occupation or thing in respect of which, the sum is claimed, and shall also give notice of-(i)the liability incurred in default of payment, and(ii)the time within which an appeal may be preferred, as hereinafter provided, against such claim.(3)If the sum for which any bill has been presented as aforesaid is not paid into the Zilla Parishad office, or to a person authorized by any rule in that behalf to receive such payments, within fifteen days from the presentation thereof or if no appeal against any claim included in a bill is made under section 175, the Zilla Parishad may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form set out in the Sixth Schedule, or to the like effect.
