(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.

(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.