Section 142(2) in Gauhati Municipal Corporation Act, 1971
(2)The Examiner shall state in writing the reason for his decision in respect of every disallowances, surcharge or charge and shall send by registered post a copy thereof to the person against whom it is made.(a)If the amount is not paid within fourteen days from the expiry of the period of appeal prescribed by the sub-section (4), the Collector, at the request of the Examiner, shall proceed forthwith to recover the amount as if it were an arrear of land revenue, and have it credited to the Municipal Fund.
