Section 142(1) in Karnataka Municipalities Act, 1964
(1)When any amount,(a)which, by or under any provisions of this Act, is declared to be recoverable in the manner provided by this Chapter, or(b)which, is claimable as an amount or instalment on account of any tax which is now imposed or hereafter may be imposed in any [municipal area] [Substituted by Act 36 of 1994 w.e.f. 1-6.1994.], shall have become due, the municipal council shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due:Provided that no such bill shall be necessary in the case of,-(i)a tax on vehicles;(ii)a tax on dogs;(iii)[***] [Omitted by Act 21 of 1979 w.e.f. 31-3.1979.] toll payable on demand;(iv)a tax on advertisements;(v)[ property tax including penalty leviable under sub-section (5) of section 105:] [Inserted by Act 28 of 2001 w.e.f. 19-11.2001.]Provided further that no such bill shall be presented to any person for payment of profession tax to the extent to which tax has been deducted from his salary, wages or remuneration by his employer.
