(1)The Secretary shall, before the commencement of each half-year, publish a notice requiring every person who, within the municipal area, keeps, owns, possesses any animal or vessel liable to tax to furnish a return in the form specified by him.(2)Every person who keeps, owns or possesses any animal or vessel liable to tax for more than fifteen days in a half-year shall furnish a return under sub-section (1) to the Secretary.(3)The Secretary shall on receipt of the return, send to every such person a half yearly bill requiring him to pay the tax within the time, specified in the bill.
