Section 504(1) in Uttar Pradesh Municipal Corporation Act, 1959
(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.
