153. Presentation of bill
(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 such bill shall be presented in respect of a property tax due in respect of a property after carrying out physical survey or collection of relevant data in respect of that property if it is being assessed for the first time:
Provided further that no such bill shall be necessary in the case of—
(a)
property tax payable on self-assessment of vacant land or covered space in any building;
(b)
a tax on vehicles and animals; and
(c)
a theatre-tax.
(2)
Every such bill shall specify the particulars of the tax and the period for which the charge is made.
Amendment notes (1)
- 1Subs w.e.f. 15-5-2026 Subs. by Act 8 of 2026, s. 2 ad Sch., for Proviso (w.e.f. 15-5-2026).