Section 162(1) in Arunachal Pradesh Municipal Act, 2007
(1)When any sum is due from any person on account of -(a)tax on advertisements other than the advertisements published in newspapers, or(b)any other tax, fee or charge leviable under this Act, the Chief Municipal Executive Officer/ Municipal Executive Officer may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Chief Municipal Executive Officer/ Municipal Executive Officer may deem fit.
