Section 148 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
148. Presentation of bill.
(1)As soon as a person becomes liable for the payment of -(a)any sum on account of a tax imposed by the Zila Panchayat; or(b)any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878, (Act 17 of 1878), to be recoverable in the manner provided by this Chapter.the Zila Panchayat 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 fee is payable.
