Section 153(1) in The Delhi Municipal Corporation Act, 1957
(1)When any tax has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due:Provided that no such bill shall be necessary in the case of(a)[ property tax payable on self-assessment of vacant land or covered space in any building;] [Inserted by Delhi Act 6 of 2003, section 25 (w.e.f. 1-8-2003)][(aa)] [Clause (a) renumbered as clause (aa) by Delhi Act 6 of 2003, section 25 (w.e.f. 1-8-2003)] a tax on vehicles and animals;(b)a theatre-tax; and(c)a tax on advertisements.
