Section 142(1)(b) in Karnataka Municipalities Act, 1964
(b)which, is claimable as an amount or instalment on account of any tax which is now imposed or hereafter may be imposed in any [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6.1994.], shall have become due, the municipal council shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due: