Section 158 in Arunachal Pradesh Municipal Act, 2007
158. Presentation of bill.
(1)When any tax has become due, the Chief Municipal Executive Officer/ Municipal Executive Officer 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)a tax on advertisements,(b)a tax on tourists and congregations, and(c)a toll :Provided further that for the purpose of recovery of any tax by the preparation and presentation of a bill or notice of demand and the collection of tax in pursuance thereof, the Empowered Standing Committee may, with the approval of the Municipality, entrust the work to any agency under any law for the time being in force, or to any other agency, on such terms and conditions as may be specified by regulations.Explanation I. - A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting or by courier agency or be electronics mail to the person liable for payment of the amount included in the bill, and, in such case, the date of certificate of posting, or the date on which it is delivered by date of certificate or by electronic mail shall be deemed to be the date of presentation of the bill to such person.Explanation II. - " courier agency" shall mean any agency engaged in door delivery of time-sensitive documents, utilizing the services of a person, either directly or indirectly, to carry such documents.Explanation III. - "electronic mail" shall include e-mail or facsimile transmission.(2)Every such bill shall specify the particulars of the tax and the period to which the bill relates.
