(1) When any tax or fee or other sum due to a Panchsyat has become payable, the 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 dnte of such notice.
(2) Every notice of demand under bub-section (1) 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 Panchayat may apply to the prescribed authority for its recovery as an arrear of land revenue.
Recovery ot taxes and other duties.
44. Every Panchayat shall maintain accounts of its receipts and expenditure in such form as may he prescribed.
Accounts.