Presentation of bill

(1) When any tax has become due, the Chairperson 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 shall specify the particulars of the tax and the period for which the charge is made.