Section 122 · Presentation of bill of tax or fee

(1) When any tax or fee has become due, the Commissioner shall cause to be presented to the person liable for the payment thereof, a bill for the amount due : 1 Section 120 omitted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 2. Proviso inserted vide H.P. Act No. 13 of 2016. Provided that no such bill shall be necessary in the case of - (a) tax on vehicles and animals; (b) show tax; and (c) tax on advertisement. (2) Every such bill which shall be in the prescribed form, shall for the purposes of this Act be considered a notice of demand and shall specify the particulars of the tax or fee and the period for which the charge is made. (3) If the amount specified in the bill is paid within a period or fifteen days from the presentation thereof, a rebate of ten per cent shall be allowed in the amount of tax or fee. (4) If the tax on vehicles and animals or the show tax is not paid after it has become due, the Commissioner may cause to be served upon the person liable for the payment of the same a notice of demand in the prescribed form. (5) For every notice of demand served under sub-section (4) a fine of such amount not exceeding fifteen rupees as may be determined by bye-laws made in this behalf shall be payable by the person on whom the notice is served and shall be included in the costs of recovery.