(1) When any tax or fee or other sum due to a Village Council has become payable, the Village Council shall, with the least practicable delay, cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him to pay the amount within thirty days from the date of such notice.
(2 ) Every notice of demand under sub-section (I) shall be served in such manner as may be prescribed.
(3 ) If the sum for which a notice of demand has been served is not paid within thirty days from the date of such notice, the Village Council may apply to the Assistant Comnlissioner for its recovery in such manner as may be prescribed.
41. Every Village Council shall maintain account of its receipts and expenditure in such form as may be prescribed.