Amendment status not verified — confirm the current text below against the official source.
272 The West Bengal Municipal Act, 1993. XXII of 1993.] (Part N.—Municipal Taxation and Application Fee.— Chapter XIL—Recovery of taxes.—Sections 150, 151.) Explanation—A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting to the person liable for payment of the amount included in the bill, and in such case, the date borne on such certificate of posting shall be deemed to be the date of presentation of the bill to such person. (2) Every such bill shall specify the particulars of the tax and the period for which it is due.