Section 86(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)If the bill be not paid within ten days from the delivery thereof, the municipality may cause a notice of demand to be served on the person liable to pay the same, and if he does not, within seven days from the service of the notice, pay the sum due, with any fee leviable for the notice or show sufficient cause for non-payment, the sum due, with the fee, shall be deemed to be an arrear of tax.
