Section 173 in The Chhattisgarh Municipal Corporation Act, 1956
173. Presentation of bill for taxes and other demands.
(1)When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this chapter, or payable on account of any tax imposed within the limits of the city shall have become due, the Commissioner shall with the least practicable delay cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due.(2)Contents of hill.-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 objection may be preferred as against such claim.
