Amendment status not verified — confirm the current text below against the official source.
(I) Save as otherwise provided in (his Acl any lax levied under lliis Acl shall be payable on such dales, in such number of instalments and in such manner as may be prescribed. (2) If any amounl due is paid on or before lhe dale determined under sub-section (I), a rebate of five percent, of such amounl shall be allowed. Present :ii ion 216. (I) -[Save as otherwise provided in this Acl, when any lax lias hccomc duc.l lhe Municipal Commissioner shall causc lo be presented lo lhe person liable for the payment thereof a bill for lhe amounl due: Provided lhaL no such bill shall be necessary in lhe cse of— 3T Jfr * * * * (h) a Lax on advertisements; , (c) a toll. ,SV( finu-nnir 2 on p;i£e 633. n/ire. The words u nhiii die square brackets were substituted fur (he words "Whin any has become due." by v 170) of Ilie Caleulla Municipal Corporation (Amendment) Acl. 1997 (WcM Bet) Act XXVI or 1<J97), - 'Clause ti) ivss omitted bv s. 5 of the Calculla Municipal Corporation (Amendment) Aci IW? i Wesl Her Act IX (if 19121. The Koiketta Municipal Corporation Act, 1980. 689 LIX of 1980.] (Purr IV.—Taxation.—Chapter XVI.—Payment duel recovery of (axes. —A, Recovery of taxes by the Corporation.—Scclion 217.) 'Explanation I.—A bill shall be deemed [o be presented under ihis section il' it is scnl hy posl under certificate of posting :[or hy courier agency] to die person liable Tor payment of the amouni included in [he hill, and in such case, the date borne on such certificate or posting -'[or lhc date on which il is delivered by couricr agency] shall be deemed to be lhc date ol" presentation of the bill m such person. 'Explanation 11.—"Couricr agency" shall have llie same meaning as in the Explanation lo suh-scclion (2) of scl-iion 196. (2) Every such bill shall specify the particulars of the lax and the period for which charge is made.