Section 153
Presentation of bill.
The Delhi Municipal Corporation Act, 1957
About this Act
An Act to consolidate and amend the law relating to the Municipal Government of Delhi.
(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---
1[(a) property tax payable on self-assessment of vacant land or covered space in any building;]
2[(aa)] a tax on vehicles and animals;
(b) a theatre-tax; and
(c) 3[****]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
Provided that no such bill shall be necessary in the case of---
1[(a) property tax payable on self-assessment of vacant land or covered space in any building;]
2[(aa)] a tax on vehicles and animals;
(b) a theatre-tax; and
(c) 3[****]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
Notes
1. Ins. by Delhi Act 6 of 2003, s. 25 (w.e.f. 1-8-2003).
2. Clause (a) re-numbered as clause (aa) by s. 25, ibid. (w.e.f. 1-8-2003).
3. Clause (c) omitted by Delhi Act 3 of 2017, s. 173 (w.e.f. 1-7-2017).
2. Clause (a) re-numbered as clause (aa) by s. 25, ibid. (w.e.f. 1-8-2003).
3. Clause (c) omitted by Delhi Act 3 of 2017, s. 173 (w.e.f. 1-7-2017).