THE DELHI MUNICIPAL CORPORATION ACT, 1957 (Modified as on 5th December, 2018) · TAXATION — Payment and recovery of taxes

Section 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—

(a) a tax on vehicles and animals;

(b) a theatre-tax; and

(2)Every such bill shall specify the particulars of the tax and the period for which the charge is made.