(2)Where any property tax has not been paid by the owner within the prescribed time, the authority shall serve notice on the person chargeable with the property tax, which has not been paid, requiring him to show cause why he should not pay the amount specified in the notice and the authority shall pass an appropriate order in this regard after giving an opportunity of hearing.Explanation. - For the purposes of this section, the authority means the Executive Officer in case of Municipal Council and Secretary in case of Municipal Committee or any other officer authorized by the Deputy Commissioner.]
