Amendment status not verified — confirm the current text below against the official source.
(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--- 1 [(a) property tax payable on self-assessment of vacant land or covered space in any building;] 2 [(aa)] a tax on vehicles and animals; (b) a theatre-tax; and (c) 3 [****] (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.