166. (1) As soon as person becomes liable for the payment of -
(a) any sum on account of a tax, other than 1[any tax] payable upon immediate demand, or
(b) any sum payable under clause (c) of section 196 or section 229 or section 230 in respect of the supply of water, or payable in respect of any other municipal service or under taking, or
(c) any other sum declared by this Act or by rule2 3[or bye-law], to be recoverable in the manner provided by this chapter, the Municipality shall, with all convenient speed, cause a bill to be presented to the persons so 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.
(a) any sum on account of a tax, other than 1[any tax] payable upon immediate demand, or
(b) any sum payable under clause (c) of section 196 or section 229 or section 230 in respect of the supply of water, or payable in respect of any other municipal service or under taking, or
(c) any other sum declared by this Act or by rule2 3[or bye-law], to be recoverable in the manner provided by this chapter, the Municipality shall, with all convenient speed, cause a bill to be presented to the persons so 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.
Source footnotes
1. Subs. by sec. 5 of U. P. Act no. 09 of 1991.2. See. not. no. 1906/XI-6H., d. July 5, 1916 and p. 388 of M. M. 1952 edition.
3. Ins. by sec. 71 of U. P. Act VII of 1949.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Declaration and definition of municipalities and cities.Section 3A · Municipality for every transitional area and smaller urban areaSection 3B · Constitution and composition of Ward CommitteeSection 4 · Procedure preliminary to issue notificationSection 5 · Effect of including area in Transitional area or smaller urban areaSection 5-A · Director of Local Bodies.India Code, Government of India. Text fetched 24 Oct 2026. Source metadata reports last modification: 2025-12-02. Check the linked official text and subsequent notifications when applying a provision.