Section 154(1) in The City of Nagpur Corporation Act, 1948
(1)When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this Chapter or payable on account of any tax now imposed or hereafter to be imposed within the limits of the City shall have become due, the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] shall, with the least practicable delay, cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due.