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148. (1) As soon as a person becomes liable for the payment of - (a) any sum on account of a tax imposed by the 1[Zila Panchayat], or (b) any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878, to be recoverable in the manner provided by this Chapter, the 1[Zila Panchayat] shall, with all convenient speed, cause a bill to be presented to the person so liable. (2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and license fee upon the commencement of the period in respect of which such tax or fee is payable.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>148.</b> (1) As soon as a person becomes liable for the payment of -<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) any sum on account of a tax imposed by the <b><sup>1</sup></b>[Zila Panchayat], or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878, to be recoverable in the manner provided by this Chapter, the <b><sup>1</sup></b>[Zila Panchayat] shall, with all convenient speed, cause a bill to be presented to the person so liable.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and license fee upon the commencement of the period in respect of which such tax or fee is payable.<br><br>