Notices shall be issued by the Executive Officer, Dehradun Cantonment to all persons liable to the payment of the tax accompanied by blank declaration forms which when filled up by the person liable to pay the tax, shall serve as the application referred to in the following byelaws.

Provided that the omission to send a notice under this byelaw shall not exempt any person from liability to pay the tax.

Every person liable to pay the tax shall submit the application required by the preceding byelaw, together with the amount of the tax to which he is liable, within seven days of the receipt of the notice under the preceding byelaw, to the Executive Officer, who shall grant a receipt for the amount.