Section 358(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)During the thirty days next following the first day on which any notice is published under Section 357 in respect of any improvement scheme, the Municipal Commissioner shall serve a notice on.(a)every person whose name appears in the Corporation assessment list as being primarily liable to pay any tax assessed upon the annual value of any building or land which it is proposed to acquire in executing the scheme, and(b)the occupier (who need not be named) of each premises, entered in the Corporation assessment list which the Corporation proposes to acquire in executing the scheme.