LawgistThe New Delhi Municipal Council Act
99Presentation of bill
(1) When any tax has become due, the Chairperson 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 vehicles and animals;
(b) a theatre-tax; and
(c) a tax on advertisements.
(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.
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Payment and recovery of taxes
- 98 Time and manner of payment of taxes
- 99 Presentation of bill
- 100 Notice of demand and notice fee
- 101 Penalty in case of default of payment of taxes
- 102 Recovery of tax
- 103 Distress
- 104 Disposal of distrained property and attachment and sale of immovable property
- 105 Recovery from a person about to leave New Delhi or Delhi
- 106 Power to institute suit for recovery
- 107 Power of seizure of vehicles and animals in case of non-payment of tax thereon
- 108 Occupiers may be required to pay rent towards satisfaction of property tax
