(1) When any tax or fee or other sum due to a Panchayat 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 SES. 1] THE GAZETTE OF INDIA EXTRAORDINARY 39 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 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 Panohayat may apply to the Tahsildar for its recovery as an arrear of land revenue.
45. Every Panchayat shall maintain accounts of its receipts and expenditure in such form as may be prescribed).
Accounts.