The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
504. (1) As soon as a person becomes liable for the payment of any sum on account of a tax, other than [any tax] payable upon immediate demand, the [Municipal Commissioner] shall, with all convenient speed, cause a bill to be presented to the person sole liable.
(2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee is payable.
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