Notice of demand for dues and penalty not paid - Where the dues are not paid by the debtor by the date specified in the bill therefor, the prescribed authority may, at any time, serve or cause to be served upon the debtor or his authorised representative, a notice of demand in the prescribed form, stating the name of the debtor, the amount payable by him on account of the dues, the penalty and the costs of recovery.

Where the dues are not paid by the debtor by the date specified in the bill therefor, the prescribed authority may, at any time, serve or cause to be served upon the debtor or his authorised representative, a notice of demand in the prescribed form, stating the name of the debtor, the amount payable by him on account of the dues, the penalty and the costs of recovery. Explanation:- The sending of the notice by registered post either in the name of the debtor or of authorised representative to the last known address shall be deemed to be a sufficient service upon the person concerned.