In force · As amended up to 2026-08
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 no such bill shall be necessary in the case of
2 [(a) property tax payable on self-assessment of vacant land or covered space in any building;]
- 3 [(aa)] a tax on vehicles and animals;
(b) a theatre-tax; and
- (c)[4] []
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
Source: India Code