Section 153 in The Delhi Municipal Corporation Act, 1957
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(a)[ property tax payable on self-assessment of vacant land or covered space in any building;] [Inserted by Delhi Act 6 of 2003, section 25 (w.e.f. 1-8-2003)][(aa)] [Clause (a) renumbered as clause (aa) by Delhi Act 6 of 2003, section 25 (w.e.f. 1-8-2003)] 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.
