(1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:
1[Provided that such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time:
Provided further that no such bill shall be necessary in the case of—
(a) property tax payable on self-assessment of vacant land or covered space in any building;
(b) a tax on vehicles and animals; and
(c) a theatre-tax.]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
Footnotes in the official text
- 1.Subs. by s. 2 ad Sch., ibid., for Proviso (w.e.f. 15-5-2026).