164. Presentation of bills for taxes, rent and other claims.
(1)When any amount-(a)which, by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter; or(b)which, not being leviable under sub-section (1) of Section 157 or payable on demand on account of an octroi or a toll, is claimable as an amount or instalment on account of any other tax which is being imposed or may hereafter be imposed in any Municipality; or(c)which, on account of rent of any Municipal land, buildings, shops, gumtis, or any other property,shall have become due, the Chief Municipal Officer shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof a bill for the sums claimed as due,(2)Every such bill shall specify-(a)the period for which; and(b)the property, occupation or thing in respect of which the sum is claimed, and shall also give notice of-(i)the liability incurred in default of payment; and(ii)the time within which an appeal may be preferred as hereinafter provided against such claim.(3)If the person to whom a bill has been presented as aforesaid does not, within 15 days from the presentation thereof cither-(a)pay the sum claimed as due in the bill: or(b)show-cause to the satisfaction of the Chief Municipal Officer or of such officer as the Council may appoint in this behalf, why he should not pay the same; or(c)prefer an appeal in accordance with the provisions of Section 172 against the claims, the Chief Municipal Officer may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form prescribed by rules.(4)The sum claimed as due in the bill shall carry interest at the rale of 6-¼ per centum per annum till the date it is paid and shall be recoverable along with the bill.
