Presentation of bill for taxes

(1) When any amount,— (a) which, by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter, or (b) which, is claimable as an amount or instalment on account of any tax which is now imposed or hereafter may be imposed in any municipal area, shall have become due, the municipal council shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due: Provided that no such bill shall be necessary in the case of,— (i) a tax on vehicles; (ii) a tax on dogs; (iii) toll payable on demand; (iv) a tax on advertisements; (v) property tax including penalty leviable under sub-section (5) of section 105: Provided further that no such bill shall be presented to any person for payment of profession tax to the extent to which tax has been deducted from his salary, wages or remuneration by his employer. (2) Every such bill shall specify,- (a) the period for which, and (b) the property, occupation or thing in respect of which, the sum is claimed, and shall also give notice of,— (i) the liability incurred in default of payment, and of (ii) the time within which an appeal may be preferred as hereinafter provided against such claim. (3) If the sum for which any bill has been presented as aforesaid is not paid into the municipal office, or to a person authorised by any rule in that behalf to receive such payments, within fifteen days from the presentation thereof, or if the tax on vehicles or the tax on dogs or the property tax including the penalty leviable under sub-section (5) of section 105 is not paid after it has become due, the municipal council may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in Schedule X or to the like effect.