Section 113(2) in Karnataka Municipal Corporations Act, 1976
(2)If the person to whom a notice of demand has been served under sub-section (1) does not, within thirty days from the service of such notice of demand either,-(a)pays the sum demanded in the notice; or(b)prefers an appeal under sub-section (3) against the demand, he shall be deemed to be in default and thereupon such sum shall be recovered along with such penalty and in such manner as may be prescribed.