Payment of property tax on land and building.

(1) Save as otherwise provided in this Act, the property tax on any land or building under this chapter shall be paid by the person liable for the payment thereof in a year in quarterly or half-yearly installments or annually. (2) The Chief Municipal Officer shall cause to be presented to the person liable for payment of property tax a comprehensive bill in respect of the said tax to be paid in accordance with the provisions of sub-section (1) by such date, and the said bill shall be dispatched in such manner, as may be prescribed.