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166. (1) As soon as person becomes liable for the payment of - (a) any sum on account of a tax, other than 1[any tax] payable upon immediate demand, or (b) any sum payable under clause (c) of section 196 or section 229 or section 230 in respect of the supply of water, or payable in respect of any other municipal service or under taking, or (c) any other sum declared by this Act or by rule2 3[or bye-law], to be recoverable in the manner provided by this chapter, the Municipality shall, with all convenient speed, cause a bill to be presented to the persons so liable. (2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence 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>166.</b> (1) As soon as 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, other than <b><sup>1</sup></b>[any tax] payable upon immediate demand, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) any sum payable under clause (c) of section 196 or section 229 or section 230 in respect of the supply of water, or payable in respect of any other municipal service or under taking, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(c) any other sum declared by this Act or by rule<b><sup>2</sup></b> <b><sup>3</sup></b>[or bye-law], to be recoverable in the manner provided by this chapter, the Municipality shall, with all convenient speed, cause a bill to be presented to the persons 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 licence fee upon the commencement of the period in respect of which such tax or fee is payable. <br>