MMCNPIT Act 105Chapter IX · Municipal Taxation

Section 105 · Imposition of compulsory taxes

(1)

Subject to any general or special orders which the State Government may make in this behalf, a Council shall impose, for the purposes of this Act, the taxes listed below :-

(a)

a consolidated property tax on lands or buildings or both situated within municipal area, based on their rateable value [or their capital value, as the case may be] [These words were inserted by Maharashtra 10 of 2010, section 85(1)(a).] as determined in accordance with Section 114;

[***] [Deleted '(aa) a cess on entry of goods into the limits of the municipal area for consumption, use or sale therein;' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][* * *] [Clause (b) was deleted by Maharashtra 31 of 1999, Section 4.][* * *] [Clause (c) was deleted by Maharashtra 16 of 1975, Schedule II.]

(d)

[ a tax on cinemas, theatres, circuses, carnivals and other performance and shows;] [Clause (d) was substituted for the original by Maharashtra 14 of 1966, Section 7.]

[***] [Deleted '(e) a tax on advertisements other than advertisements published in the newspapers:' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Provided that, the maximum and minimum rates at which the taxes aforesaid shall be levied in different classes of municipal areas and other matters relating to imposition, assessment, collection and exemptions thereof shall be such as may be prescribed by rules.[Provided further that the consolidated property tax [or all or any of the property taxes] [This proviso was added by Maharashtra 41 of 1994, Section 149.] may be imposed on a graduated scale:][Provided also that, the Council may determine different rates of tax for different categories of users of a building or land or a part thereof.] [This proviso was added by Maharashtra 27 of 2010, Section 16, (w.e.f. 26-8-2010).]

(2)

The consolidated tax on property shall include-

(a)

a general tax;

(b)

a general water tax;

(c)

a lighting tax;

(d)

a general sanitary tax;

(e)

[ a special latrine tax] [Clause (e) was inserted by Maharashtra 45 of 1975, Section 9.];

(f)

[ a fire tax] [Clause (f) was added by Maharashtra 26 of 1990, Section 4.];

(g)

[ an environment tax.] [Clause (g) was added by Maharashtra 18 of 1993, Section 21.]

(h)

[ water benefit tax; [Clause (h), (i) and (j) were added by Maharashtra 15 of 2012, Section 19, (w.e.f 4-8-2012)]

(i)

Sewerage benefit tax;

(j)

Street Tax.]

(3)

[ For the purposes of levy of property taxes, the expression "building" includes flat, a gala, a unit or any portion of building.

(4)

Notwithstanding anything contained in any other provisions of this Act, the Council may pass a resolution to adopt levy of property tax on buildings and lands within the municipal area on the basis of capital value of the buildings and lands on and from such date, and at such rates, as the Council may determine in accordance with the provisions of this Act:Provided that, for the period of five years from the date from which such property tax is levied on capital value, the tax shall not exceed,-

(i)

in respect of building used for residential purposes, two times, and

(ii)

in respect of building or land used for non-residential purposes, three times, the amount of the property tax leviable in respect thereof in the year immediately preceding such date:

[Provided further that, where the property taxes levied in respect of any residential or non-residential building or portion thereof were on the basis of annual letting value arrived at considering leave and licence charges, by whatever name called, then for the purposes of the first proviso, it shall be lawful for the Chief Officer to ascertain such tax leviable during such immediately preceding year, as if such building or portion thereof were self-occupied and had been so entered in the assessment book.] [Sub-sections (3) to (5) were added by Maharashtra 10 of 2010, Section 85(2), (w.e.f. 1-6-2010).]Provided [also] [This word was substituted for the word 'further' by Maharashtra 11 of 2011, Section 14(b), (w.e.f. 10-3-2011).] that, the property tax levied on the basis of capital value of any buildings or lands on revision made under sub-section (3) of section 114 shall not in any case exceed forty per centum of the amount of the property tax payable in the year immediately preceding the year of such revision:Provided also that, for the period of five years commencing from the year of adoption of capital value as the base, for levy of property tax under this sub-section, the amount of property tax leviable in respect of a residential building or residential tenement, having carpet area of 46.45 sq. meters (500 sq. feet) or less, shall not exceed the amount of property tax levied and payable in the year immediately preceding the year of such adoption of capital value as the basis.Explanation. - For the purposes of this section, after the Council adopts the capital value as the basis of levy of property tax, the property tax in respect of any taxable building shall be revised after every five years and on each such revision, such amount of property tax, shall not in any case exceed the forty per cent, of the amount of the property tax levied and payable in the year immediately preceding the year of the revision.

(5)

Save as otherwise provided in this Act, it shall be lawful for the Council to continue to levy all or any of the property taxes or the consolidated tax on property on the basis of rateable value of lands and buildings until the Council adopts levy of any or all the property taxes or the consolidated tax on property on such lands and buildings on the basis of capital value thereof under sub-section (4).]

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