153Presentation of bill.

(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---
¹[(a) property tax payable on self-assessment of vacant land or covered space in any building;]
²[(aa)] a tax on vehicles and animals;
(b) a theatre-tax; and
(c) ³[****]
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.