Section 148(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)As soon as a person becomes liable for the payment of -(a)any sum on account of a tax imposed by the Zila Panchayat; or(b)any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878, (Act 17 of 1878), to be recoverable in the manner provided by this Chapter.the Zila Panchayat shall, with all convenient speed, cause a bill to be presented to the person so liable.
