99. Presentation 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.