MMCNPIT Act 106AChapter IX · Municipal Taxation

Section 106A · Temporary provision for levying general tax at reduced rate in area of Zilla Parishad included in [smaller urban area] [These words were substituted for the words 'a municipal area' by Maharashtra 41 of 1994, Section 150(b).]

(1)

Notwithstanding anything contained in section 105 or any other provisions of this Act, whenever -

(a)

a new [smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 1994, Section 150(a).] is declared under sub-section (1) of Section 3 comprising, wholly or partly, of an area of a Zilla Parishad; or

(b)

the limits of a [smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 1994, Section 150(a).] are altered under clause (a) of sub-section (1) of Section 6 so as to include any area of a Zilla Parishad, then the general tax shall be levied on buildings and lands in the former Zilla Parishad area during the period specified in column (2) of the Table hereto appended at the amounts specified against them in column (3) thereof, and such amounts shall not be liable to be increased under Section 147 or any other provisions of this Act during the said periods.

Sr. No.	Peiod	Amount of general tax
(1)	(2)	(3)
1	Period from the date of inclusion of the area in the[smallerurban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]upto and inclusive of 31st March of the Second yearfollowing the year in which the area is included in the[smallerurban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]	The amount calculated at the rate for tax on lands andbuildings payable in the area immediately before the inclusion inthe[smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).], under clause (i) of sub-section (1) ofSection 124 of the Bombay Village Panchayats Act, 1958, (BombayIII of 1959) or clause (e) of Section 157 of the MaharashtraZilla Parishadsand Panchayat Samitis Act, 1961(Maharashtra V of 1962), as the case may be (herein after in thisTable referred to as "the amount of tax payable in the ZillaParishad area").
2	Period of one year following the period referred to in entry1.	20 per cent of the amount of general tax payable in the[smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]or the amount of tax payable in theZillaParishadarea, whichever is more.
3	Period of one year following the period referred to in entry2.	40 per cent of the amount of general tax payable in the[smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]or the amount of tax payable in the ZillaParishad area, whichever is more.
4	Period of one year following the period referred to entry 3.	60 per cent of the amount of general tax payable in the[smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]or the amount of tax payable in theZillaParishadarea, whichever is more.
5	Period of one year following the period referred to entry 4.	80 per cent of the amount of general tax payable in the[smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]or the amount of tax payable in theZillaParishadarea, whichever is more.
6	Any period after the expiry of the period referred to entry 5.	The same amount of general tax as in force and payable in theremaining area of the[smaller urban area]. [These words were substituted for the words 'municipal area' by Maharashtra 41 of 1994, Section 150(a).]

(2)

The Council shall spend at least one-third of the per capita expenditure incurred in the municipal area for the year immediately preceding the year of inclusion of the Zilla Parishad area or any such higher amount as may be convenient on development works in the newly included area for the period mentioned in entries 1 to 5 in the Table in sub-section (1)

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