TAXATION
|
Payment and recovery of taxes |
| 99.
| |
| |
| (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. | |
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