Presentation of the Bill

Presentation of the Bill.—(1) ...

1. (2) Every such notice shall specify—
   • (a) the period for which, and
   • (b) the property, occupation or thing in respect of which the tax is claimed, and shall also give notice of the time within which an appeal may be preferred against such claim.
2. (3) If the person does not pay for the payment of the tax within the specified time either—
   • (a) pay the sum demanded in the notice, or
   • (c) prefer an appeal.
3. (4) Such declaration shall be conclusive evidence of its contents and shall not be called in question in any court.
4. (5) Declaration issued under sub-section
5. (3) shall be produced by the Chairman before Collector who shall recover the sum in the same manner as if it were arrears of land revenue.