(1) When any tax or fee or other sum due to a Gram Panchayat has become payable, the Gram Panchayat 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 ( 1) shall be served in such manner as maybe prescribed.
Appeal against levy of tax, etc.
Suspension of levy of tax or fee.
Lease of collection of markets fees, etc.
Recovery of taxes and other dues.
(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 Gram Panchayat may apply to the Revenue Officer known as Mamlatdar or any other officer authorised in this behalf by the Administrator for its recovery as an arrear of land revenue.
43. Every Gram Panchayat shall maintain accounts in such form as may be prescribed. Accounts.