(1) When any tax or foe or other sum due to a Panchavat has become payable, the Panchavat shsll, 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) &very notice of demand under sub-section (1) shall be served in such manner as mpy 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, such sum shall be recoverable as an arrear of land revenue.
45. TCverv Panchavat shall maintain accounts of its receipts and expenditure in such form as m^y be prescribed.