| |
| (1) | If
the amount of the tax for which a bill has been presented under section 99 is
not paid within fifteen days from the presentation thereof, or if the tax on vehicles
and animals or theatre-tax or the tax on advertisements is not paid after it has
become due, the Chairperson may cause to be served upon the person liable for
the payment of the same a notice of demand in the form set forth in the Sixth
Schedule. | | (2)
| For
every notice of demand which the Chairperson causes to be served on any person
under this section, a fee of such amount not exceeding five rupees as may be determined
by bye-laws made in this behalf, shall be payable by the said person and shall
be included in the cost of recovery. | |