Bill and notice of demand

(I) Within three months after any sum has become due on account of any tax, toll or fee, the Board shall cause to be presented to the person liable to the payment thereof a bill and a notice of demand for the said sum, which shall contain a statement of the period and of the tax, toll or fee on account of which the charge is made. Provided that on charge shall be made in respect of the service of such bill or notice. (2) Such bill and notice shall be signed by or stamped which a facsimile signature of the Chairman, Vice-Chairman or anOfficer duly authorized in that behalf.