Section 504 in Uttar Pradesh Municipal Corporation Act, 1959
504. Presentation of bill.
(1)As soon as a person becomes liable for the payment of any sum on account of a tax, other than [any tax] [Substituted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).] payable upon immediate demand, the Municipal Commissioner 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 fees is payable.
