# The Assam Municipal Corporation Act, 2022, Section 145

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/145/

## Text

(1) When any tax 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) a tax on advertisements, de (b) a tax on tourists and congregations, and (c) a toll: Provided further that for the purpose of recovery of any tax by the preparation and presentation of a bill or notice of demand and the collection of tax in pursuance thereof, the Empowered Standing Committee may, with the approval of the Corporation, entrust the work to any agency under any law for the time being in force, or to any other agency, on such terms and conditions as may be specified by regulations. (2) Every such bill shall specify the particulars of the tax and the period to which the bill relates. Regulations regarding payment and recovery of tax.

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