99. Public notice for taxes due.
(1) When any tax has become due the Chief Executive Officer shall cause a separate bill and public notice to be issued as well as published in a local newspaper specifying the tax and the period for which it is due for payment.
(2) The tax shall become due for payment from the date of issue of public notice under sub-section (1) above.
(3) Any non-receipt of a Bill by a person shall not be a cause for non-payment of the tax notified under sub-section (1).