Section 196(2) in The Calcutta Municipal Corporation Act, 1980
(2)The Municipal Commissioner shall cause to be presented to the person liable for payment of the consolidated rate a comprehensive bill in respect of such rate to be paid in quarterly instalments, showing separately the amount of the consolidated rate due against each quarter and the date on which the consolidated rate for each quarter is due. Such bill shall be sent by post under certificate of posting or by courier agency to the person liable for payment of the consolidated rate, not later than the 31st day of May.Explanation.- "Courier agency" shall mean a commercial concern engaged in door to door transportation of time-sensitive documents, utilising the services of a person, either directly or indirectly, to carry such documents.
