Section 186 in Gauhati Municipal Corporation Act, 1971
186. Presentation of bill.
(1)When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for he amount due;Provided that no such bill be necessary in the case of -(a)A tax on vehicles, boats and animals;(b)A theatre tax; and(c)A tax on advertisements.(2)Every such bill shall specify the particulars of the tax and the period for which the charge is made.
