Section 216 in The Calcutta Municipal Corporation Act, 1980
216. Presentation of bill. -
(1)[Save as otherwise provided in this Act, when] [Words substituted by W.B. Act 26 of 1997.] any tax has become due, the Municipal 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-[* * * * * * * * *] [Clause (a) to proviso omitted by W.B. Act 9 of 1992.](b)a tax on advertisements;(c)a toll.[Explanation I -] [Explanation Is renumbered as Explanation I by W.B. Act 26 of 1997.] 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] [Words inserted by w.B. Act 26 of 1997.] to the person liable for payment of the amount included in the bill, and in such case, the date borne on such certificate of posting [or the date on which it is delivered by courier agency] [Words inserted by W.B. Act 26 by 1997.] shall be deemed to be the date of presentation of the bill to such person.[Explanation II -] [Explanation II inserted by W.B. Act 26 of 1997.] "Courier agency" shall have the same meaning as in the Explanation to sub-section (2) of section 196.(2)Every such bill shall specify the particulars of the tax and the period for which charge is made.
