(1) Every bill for dues payable to the Board by a debtor shall be in the prescribed form and shall specify conspicuously the amount of dues and the date by which such dues are to be paid.
(2) If the dues are not paid by such date, the debtor shall be liable to pay in addition thereto such penalty as may be prescribed; and such dues and penalty shall be
3. Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
Bills to state the date by which payments are to be made and consequences on non-payment [Act No.28 of 1984] 3 recoverable along with the costs incurred in making such recovery, in the manner hereinafter laid down in this Act.
4. Where the dues are not paid by the debtor by the date specified in the bill therefor, the prescribed authority may at any time, serve or cause to be served upon the debtor or his authorised representative, a notice of demand in the prescribed form, stating the name of the debtor, the amount payable by him on account of the dues, the penalty and the costs of recovery.
Explanation:- The sending of the notice by registered post either in the name of the debtor or of authorised representative to the last known address shall be deemed to be a sufficient service upon the person concerned.
5. Where a notice of demand has been served upon the debtor or his authorised representative under section 4 the debtor may, if he denied his liability to pay the dues, penalty or costs or any part of any of them institute a suit within six months from the date of service of notice of demand, after depositing with the prescribed authority the aggregate amount specified in the notice of demand under protest in writing that he is not liable to pay the same. Subject to the result of such suit, the notice of demand shall be conclusive proof of the dues, penalty and costs, mentioned therein.