Section 216(1) in Kolkata Municipal Corporation Act, 1980
(1)[Save as otherwise provided in this Act,] [Inserted by section 17(1) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.] when any tax has become due the Municipal Commissioner shall cause to be presented to the person liable for payment thereof a bill for the amount due :Provided that no such bill shall be necessary in the case of [ xxx ] [Clause (a) omitted by section 5 of the Calcutta Municipal Corporation (Amendment) Act, 1992 (West Bengal Act No. 9 of 1992), w.r.e.f. 1.4.1990, which stood as under: (a) a tax on professions, trades, and callings;](b)a tax on advertisements;(c)a toll.[Explanation I.] [Original Explanation renumbered as Explanation I by section 17(2) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f, 22.12.1997.]A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting [or by courier agency] [Inserted by section 17(2)(a). ibid. w.e.f. 22.12.1997.] 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 [or the date on which it is delivered by courier agency] [Inserted by section 17(2)(b). ibid. w.e.f. 22.12.1997.] shall be deemed to be the date of presentation of the bill to such person.[Explanation II."Courier agency" shall have the same meaning as in the Explanation to sub-section (2) of section 196] [Explanation II inserted by section 17(3), ibid, w.e.f. 22.12.1997.]
