Recovery of taxes and other dues

(1) When any amount on account of any tax, toll, rate, rent or fee or any sum on any account whatsoever has become due to the Grama Panchayat shall with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill in the prescribed form for the amount due from him. (2) If the person to whom a bill has been presented as aforesaid does not, within fifteen days from the presentation thereof, either– (a) pay the sum claimed as due on the bill; or (b) show cause to the satisfaction of the Grama Panchayat why he should not pay the same; or (c) prefer an appeal in accordance with Sub-Section (3) against the claim; the Grama Panchayat may cause to be served upon such person a writ of demand in the prescribed form. (3) An appeal against any claim included in a bill presented under Sub-Section (2) may be filed in the prescribed manner before the Sub-divisional Officer within the period of fifteen days specified on the said