Amendment status not verified — confirm the current text below against the official source.
Presentation of bill. - (1) When any tax has become due, the Commis- sioner 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 which shall be in the prescribed form shall for the purposes of this Act, be considered a notice of demand shall specify the particulars of the tax and the period for which the charge is made. (3) If the amount specified in the bill is paid within a period of fifteen days from the presentation thereof a rebate of five per cent shall be allowed in the amount of tax. (4) If the tax on vehicles and animals or the theatre-tax or the tax on advertise- ments is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in the prescribed form. (5) For every notice of demand served under sub-section (4) a fee of such amount not exceeding five rupees as may be determined by bye-laws made in this behalf shall be payable by the person on whom the notice is served and shall be included in the costs of recovery. Section 136