State Act
161
Section 161. Notice of demand to be presented
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
161. Notice of demand to be presented :– (1) If the sum due on account of any tax is not paid within 1[sixty-one days] from the date on which it became due, the Executive Officer shall cause to be served on the person liable to pay the same a notice in the prescribed form: Provided that– (a) no notice shall be served more than six months after any sum has become due; and (b) no charge shall be made in respect of the service of such notice. (2) Such notice shall be signed by the Executive Officer or an officer authorised in that behalf, and shall be served by a person authorised to receive payment.