Section 137(2) in The Chhattisgarh Municipalities Act, 1961
(2)The Chief Municipal Officer shall in all cases in which the property is for the first time assessed or the assessment is increased as a result of increase in the valuation of the property give special notice thereof to the owner or occupier of the property, if known, and if the owner or occupier of property is not known, shall cause such notice to be affixed in a conspicuous place on the property.
