Section 28(3) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(3)After the assessment list or lists are prepared and finalised for the period from the 1st. April 1974 to the 31st March 1979, the collecting authority shall cause bills to be prepared in respect to the taxable premises and serve such bills on the persons liable to pay the tax and take or cause to be taken further action for the levy and collection of the tax for the relevant year or years according to the provisions of this Act.
