Section 153 — Presentation 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.

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