Presentation of bill

Presentation of bill (1) When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due : Provided that no such bill shall be necessary in the case of- (a) a tax on vehicles and animals ; (b) a theatre-tax ; and (c) a tax on advertisements. (2) Every such bill which shall be in the prescribed form shall for the purposes of this Act, be considered a notice of demand shall specify the particulars of the tax and the period for which the charge is made. (3) If the amount specified in the bill is paid within a period of fifteen days from the presentation thereof a rebate of five per cent shall be allowed in the amount of tax. (4) If the tax on vehicles and animals or the theatre-tax or the tax on advertisements is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in the prescribed form. (5) For every notice of demand served under sub-section (4) a fee of such amount not exceeding Rs. 5 as may be determined by bye-laws made in this behalf shall be payable by the person on whom the notice is served and shall be included in the costs of recovery.