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---
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).