State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

150. Presentation of bill for sums due to Council and discount for prompt payment 4[or concession in tax].— (1) When any amount becomes due to the Council under this Act or the rules or by-laws made thereunder, the Chief Officer shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due. (2) Every such bill shall specify the period for which, and the property, occupation or thing in respect of which the sum is claimed and shall also give notice of the liability incurred in default of payment and of the time within which an appeal may be preferred as hereinafter provided against such claim. 1[(2A) Each of the property taxes shall be payable in advance in half yearly installments and other dues shall also be payable by the date as specified in a bill presented or served under subsection (1).] (3) If a person to whom such bill is presented pays, within fifteen days from the presentation thereof, the whole sum claimed as due, then a discount equal to one per cent. of such sum shall be paid by the Council to him in such manner and within such period as may be prescribed.