(1) When any tax has become due, the Chairperson shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:
Provided that no such bill shall be necessary in the case of—
(a) a tax on vehicles and animals; 1[and]
(b) a theatre-tax; 2***
3* * * * *
(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.Ins. by Act 8 of 2026, s. 2 and Sch. (w.e.f. 15-05-2026).
- 2.The word “and” omitted by s. 2 and Sch., ibid. (w.e.f. 15-05-2026).
- 3.Cl. (c) omitted by s. 2 and Sch., ibid. (w.e.f. 15-05-2026).