80. [ Notice of amount of cess and dates of payment. [Substituted by Bihar L.S.G. Cess (Amendment) Act, 1948 (Bihar Act 24 of 1948).]
(1)The Collector of the district shall cause to be served on the owner, chief agent, manager or occupier of every property assessable under this Chapter, a notice showing the amount of local cess payable in respect of such property and specify the date from which such cess shall take affect:Provided that it shall not be necessary to serve such notice in any year in respect of any such property when no change has been made in the amount of local cess payable in respect of the property since the issue of the last notice under this section.(2)The amount of local cess payable for any year by the owner, chief agent, manager or occupier of any property assessable under this Chapter, in respect of such property shall be paid to the Collector of the district in two equal instalments on such dates as the Board may direct not being less than six months and nine months respectively after the date fixed under Section 11 for the commencement of the year.]
