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 such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time: Provided further that no such bill shall be necessary in the case of— (a) property tax payable on self-assessment of vacant land or covered space in any building; (b) a tax on vehicles and animals; and (c) a theatre-tax. (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.