Section 187 in Gauhati Municipal Corporation Act, 1971
187. Notice of demand and notice fee.
(1)If the amount of the tax for which a bill has been presented under section 186 is not paid within fifteen days from the presentation thereof or if the tax on vehicles, boats and animals or the theatre tax 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 the form to be prescribed in this behalf.(2)For every notice of demand which the Commissioner causes to be served on any person under this section, a fee of such amount not exceeding two rupees as may be determined by bye-laws made in this behalf, shall be payable by the said person and shall be included in the cost of recovery.
