Section 164(3) in The Chhattisgarh Municipalities Act, 1961
(3)If the person to whom a bill has been presented as aforesaid does not, within 15 days from the presentation thereof, either-(a)pay the sum claimed as due in the bill; or(b)show cause to the satisfaction of the Chief Municipal Officer or of such officer as the Council may appoint in this behalf, why he should not pay the same; or(c)prefer an appeal in accordance with the provisions of Section 172 against the claims;the Chief Municipal Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form prescribed by rules.