Section 139(1) in Siliguri Municipal Corporation Act, 1990
(1)Save as Otherwise provided in this Act, if the amount of the tax for which a bill has been presented under section 138 is not paid within thirty days from the presentation thereof or if the tax on professions, trades and callings or the tax on advertisements is not paid after it has become due, the Chief Executive Officer may cause to be served upon the person liable for the payment of the same notice of demand in such form as may be specified by the Corporation by regulations.
