Section 142(3) in Karnataka Municipalities Act, 1964
(3)If the sum for which any bill has been presented as aforesaid is not paid into the municipal office, or to a person authorised by any rule in that behalf to receive such payments, within fifteen days from the presentation thereof, or if the tax on vehicles or the tax on dogs or the [property tax including the penalty leviable under sub-section (5) of section 105] [Inserted by Act 28 of 2001 w.e.f. 12-11.2001.] is not paid after it has become due, the municipal council may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in Schedule X or to the like effect.
