Section 166 UP Municipalities Act: Presentation of bill

Section 166: Presentation of bill

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

(1) As soon as person becomes liable for the payment of —

(a) any sum on account of a tax, other than ¹[any tax] payable upon immediate demand, or

(b) any sum payable under clause (c) of section 196 or section 229 or section 230 in respect of the supply of water, or payable in respect of any other municipal service or under taking, or

(c) any other sum declared by this Act or by rule² ³[or bye-law], to be recoverable in the manner provided by this chapter, the Municipality shall, with all convenient speed, cause a bill to be presented to the persons so liable.

(2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee is payable.

Footnotes in the official text

1.Subs. by sec. 5 of U. P. Act no. 09 of 1991.
2.See. not. no. 1906/XI—6H., d. July 5, 1916 and p. 388 of M. M. 1952 edition.
3.Ins. by sec. 71 of U. P. Act VII of 1949.