Section 108(4) in Tamil Nadu District Municipalities Act, 1920
(4)If the tax remains unpaid at the end of seven days or fifteen days, as the case may be, the [executive authority] [These words were substituted for the word 'chairman' by Madras Act XV of 1933] may serve upon the employer a notice requiring him to pay within three days from the service of such notice the sum for which he is believed to be liable, and may, on the expiry of such period, recover from the said employer the sum specified in such notice.
