Amendment status not verified — confirm the current text below against the official source.
(1)The Secretary shall, before the commencement of each half-year, publish a notice requiring every person who, within the municipal area, keeps, owns, possesses any animal or vessel liable to tax to furnish a return in the form specified by him. (2) Every person who keeps, owns or possesses any animal or vessel liable to tax for more than fifteen days in a half-year shall furnish a return under sub-section (1)to the Secretary. (3) The Secretary shall on receipt of the return, send to every such person a half-yearly bill requiring him to pay the tax within the time, specified in the bill.