(1)As soon as a person becomes liable for the payment of, -(a)any sum on account of tax, other than [any tax] [Substituted by U.P. Act No. 9 of 1991.] payable upon immediate demand, or(b)any sum payable under clause (c) of Section 196 or Section 229 or Section 230 in respect of the supply of water, or payable in respect of any other municipal service or undertaking, or(c)any other sum declared by this Act or by rule [or bye-law] [Inserted by U.P. Act No. 7 of 1949.] to be recoverable in the manner provided by this chapter, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall, with all convenient speed cause a bill to be prescribed to the persons 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.
