99. Presentation of bill
(1)
When any tax has become due, the Chairperson 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 shall specify the particulars of the tax and the period for which the charge is made.