Section 261(1) in The Orissa Municipal Corporation Act, 2003
(1)When any sum is due from any person on account of -(a)tax on advertisements other than the advertisements published in newspapers; or(b)any other tax, fee or charge leviable under this Act, the Commissioner may either prosecute such person, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Commissioner may deem fit.
