Section 102(1) in The Orissa Grama Panchayats Act, 1964
(1)When any amount on account of any tax, toll, rate, rent or fee or any sum on any account whatsoever has become due to the Grama Panchayat shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill in the prescribed form for the amount due from him.
