Presentation of bill for amount of tax

(1) When any amount which,

(a) by or under any provision of this Act, is declared to be recoverable in the manner provided by this Chapter, or

(b) not being payable on demand on account of a toll, is claimable as an amount or instalment on account of any tax which is imposed in the district shall have become due,

the Board 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.

(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 provided in section 156 against such claim.

(3) If the sum for which any bill has been presented as aforesaid is not paid into the office of the Board, or to a person authorised by the Board in that behalf to receive such payments, within thirty days from the presentation thereof, the Board may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form of Schedule A, or to the like effect.