Presentation of bills for taxes, rent and other claims

Presentation of bills for taxes, rent and other claims-

1. (1) when any amount-
   • (a) which by or under any provisions of this Act, is declared to be recovered in the manner provided by this Chapter; or
   • (b) which, not being leviable under (1) of Section 157 or payable on demand on account of an octroi or a toll, is claimable as an amount or installment on account of any other tax which is being imposed or may hereafter be imposed in any Municipality; or
   • (c) which, on account of rent of any Municipal land, buildings, shops, gumits or any other property; shall have become due , the Chief Executive Officer shall with the least practicable delay cause to be presented to the person liable for the payment thereof a bill for the sums claimed as due,
2. (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
     • (ii) the time within which an appeal may be preferred as hereinafter provided against such claim.
3. (3) If the person to whom a bill has been presented as aforesaid does not, within 15 days from the presentation thereof, either-
   • (a) pay the sum claimed as due in the bill; or
   • (b) show cause to the satisfaction of the Chief Executive Officer or of such officer as the Municipality may appoint in this behalf, why he should not pay the same; or
   • (c) prefer an appeal in accordance with the provisions of Section 172 against the claims; the Chief Executive Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form prescribed by rules.
4. (4) The sum claimed as due in the bill shall carry interest at the rate of 6 ¼ per centum per annum till the date it is paid and shall be recoverable along with the bill.