Section 159(1) in West Bengal Municipal Corporation Act, 2006
(1)Save as otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 158 is not paid within thirty days from the date of presentation thereof or the tax on advertisements is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in such form as may be specified by the Corporation by regulations.
