(a) the period for which and the property, occupation, circumstances or thing in respect of which the sum is claimed, and
(b) the liability or penalty enforceable in default of payment, and
(c) the time (if any) within which an appeal may be referred or provided in section 161.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Declaration and definition of municipalities and cities.Section 3A · Municipality for every transitional area and smaller urban areaSection 3B · Constitution and composition of Ward CommitteeSection 4 · Procedure preliminary to issue notificationSection 5 · Effect of including area in Transitional area or smaller urban areaSection 5-A · Director of Local Bodies.India Code, Government of India. Text fetched 24 Oct 2026. Source metadata reports last modification: 2025-12-02. Check the linked official text and subsequent notifications when applying a provision.