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THE NEW DELHI MUNICIPAL COUNCIL ACT, 1994 · TAXATION — Payment and recovery of taxes

Section 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.