Section 138(1) in Siliguri Municipal Corporation Act, 1990
(1)When any tax has become due, the Chief Executive Officer 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 professions, trades and callings;(b)a tax on advertisements;(c)a toll.Explanation. - A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting to the person liable for payment of the amount included in the bill, and in such case, the date borne on such certificate of posting shall be deemed to be the date of presentation of the bill to such person.
