(1) When the 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 :
Provided that no such bill shall be necessary in the case of :––
(a) tax on vehicles and animals ;
[(aa) Property Tax ;]
(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 tax or fee and the period for which the charge is made.
(3) If the amount specified in bill is paid within a period of fifteen days from the presentation thereof, a rebate of ten percent 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 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.