Section 138B(12) in Chennai City Municipal Corporation Act, 1919
(12)Every person who is liable to pay tax under this section, other than a person earning salary or wage-(a)shall be issued with a pass book containing such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the commissioner may, on an application made by the person accompanied by such fee: as may be fixed by the council, issue to such person a duplicate of the pass book,(b)shall be allotted a permanent account number and such person shall-(i)quote such number in all this returns to, or correspondence with the Commissioner;(ii)quote such number in all chalans for the payment of any sum due under this Chapter.
