Section 135 in The Rajasthan District Boards Act, 1954
135. Presentation of bill.
(1)As soon as a person becomes liable for the payment of -(a)any sum on amount of a tax on circumstances and property, or(b)any other sum declared by this Act or by any rule or bye-law made thereunder to be recoverable in the manner provided by this Chapter, the Board shall, with all convenient speed, cause a bill to be presented to the person so liable.(2)Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee is payable.
