(1)Save as otherwise provided in this Act, if the amount of the property tax for which a bill has been presented under section 149, is not paid within thirty days from the presentation thereof or if the tax on advertisements is not paid after it has become due, the [Executive Officer] [Substituted 'Chairman' by Act No. 11 of 2017, dated 31.3.2017.] may cause to be served upon the persons, liable for the payment of the same, a notice of demand in such form as may be [prescribed.] [Substituted by the West Bengal Act 13 of 1995, w.e.f. 5.9.1995 for 'specified by the Board of Councilors by regulations'.]