Income Tax Act, 1967.

Issue of demand notes and receipts.

478.—(1) The Collector shall, when the tax becomes due and payable, make demand of the respective sums contained in the duplicates, and given to him in charge to collect, from the persons charged therewith, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.

(2) On payment of the tax the Collector shall, without charge, give a receipt under his hand, on the prescribed form.