(7) When any tax or fee or other sum has become due, a panchayat shall with the least practicable delay, cause to be presented 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 receipt of such notice.
(2) Every notice of demand un der sub-section (/) shall be served in such manner as may be prescribed.
(3) If the sum for which a notic e of demand has been served is not paid within thirty days from the date of receipt of such notice such sum shall be recoverable as an arrear of land revenue.
Salary and allowances etc.