BCMADA Rules 114Chapter VII · Levy of Taxes

Section 114 · Mode of Payment

- At any time after any sum of tonnage-cess has become due and has been assessed under these rules, the Authority shall cause to be presented to the persons liable for the payment thereof a bill for the said sum which shall contain statement for the period on account of which and the rate at which the charge is to be paid. If the amount mentioned in such bill be not paid within thirty days of the presentation thereof, a notice of demand in the form contained in Appendix 1, to these rules signed by the Secretary of the Authority shall be served on the person liable to pay the same. In case of default in payment in time the assessee shall be liable to pay delayed surcharge at a rate to be fixed by the Authority from time to time:Provided that subject to such provisions as prescribed in Section 103 of the Act for service of notices the demand notice issued against any assessee shall be treated to be properly served if service is made according to the said provision and cost of such notice shall be added to the demand and will be recoverable as public demand from the assessee.

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