Notice of demand for dues and penalty not paid

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