Section 217(1) in Kolkata Municipal Corporation Act, 1980
(1)Save as otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 216, is not paid within thirty days from the presentation thereof [or if the amount of quarterly instalment of [property tax] [Inserted by section 18 of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.] shown in the comprehensive bill presented under sub-section (2) of section 196 is not paid after it has become due] or if the tax on professions, trades and callings or the tax on advertisement is not paid after it has become due, the Municipal Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in such form as may be specified by the Corporation by regulations.
