No: 29 Dated: Sep, 12 1979

THE MAHARASHTRA TAX ON BUILDINGS (WITH LARGER RESIDENTIAL PREMISES) (RE-ENACTED) ACT, 1979

ACT No. XXXI OF 1979

    An Act to provide for levy of tax on buildings in Corporation areas in the State of Maharashtra, which contain larger residential premises.

    Whereas the Maharashtra Tax on Residential Premises Act, 1974, provided for the levy of tax on residential premises in Corporation areas, the floorage of which exceeds 125 square metres in Greater Bombay and 150 square metres in other Corporation areas;

    And Whereas the High Court of Bombay, in Miscellaneous Petition No. 214 of 1978, Rajab Mahal Co-operative Housing Society Ltd. versus the State of Maharashtra and others, and in other petitions, decided on the 29th November and the 1st December 1918, held, that this Act providing for uniform rate of tax for premises wherever, situated in any Corporation area offends article 14 of the Constitution of India and is, therefore, null and void;

    And Whereas some of the objects of such tax are that there should be a check on extravagant use of available living space, more residential accommodation, of which there is an acute scarcity, may become available in thickly populated cities, and buildings which would come up after imposition of such tax might not contain any or might contain less number of larger residential flats or premises;

    And Whereas this tax on buildings is a source of revenue of the State Government and lakhs of rupees have been collected and may have to be refunded, and this source and the consequent benefit to regulating the use of living space would not be available in future;

    And Whereas it is expedient to maintain continuity, and for that purpose, to enact a new Act, in place of the Act struck down, which would be free from the defects pointed out by the High Court and those noticed in the administration of that Act, and to levy and collect a tax on buildings or parts thereof in Corporation areas, which contain larger residential premises, on the basis of floorage and rateable value, with retrospective effect from the 1st April 1974, i.e. the date from which the tax under the Maharashtra Tax on Residential Premises Act, 1974 was levied and collected, and to make certain incidental and consequential provisions;

It is herby enacted in the Thirtieth Year of the Republic of India as follows:-

1. Short title, extent and commencement. - (1) This Act may be called the Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.

(2) It extends to the whole of the State of Maharashtra.

(3) (a) It shall in the first instance, be deemed to have come into force on the 29th day of April 1974 in the Corporation area of each of the Municipal Corporation of Greater Bombay, the Municipal Corporation of the Cities of Pune, Solapur and Kolhapur and the Corporation of the City of Nagpur.

(b) The State Government may bring it into force in such area or areas of the municipal corporations of other city or cities and with effect from such date or dates as the State Government may, by notification in the Official Gazette, specify; and different dates may be specified for different such area or areas.

2. Definitions. - In this Act, unless the context otherwise requires -

(a) "appellate authority" means an appellate authority appointed under section 11;

(b) "appointed day"-

(i) in relation to the municipal corporations referred to in clause (a) of sub-section (3) of section 1, means the date of publication of this Act in the Official Gazette; and

(ii) in relation to the municipal corporations in which this Act is brought into force by a notification issued under clause (b) of sub-section (3) of section 1, means the date of publication of such notification;

(c) "assessee" means a person by when tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him

(d) "assessing authority" means an officer appointed under section 7;

(e) "building" includes a house, outhouse, or any other similar structure, whether of masonry, cement or bricks, or other like material, but does not include a garage or quarters intended for the use of servants and used as such by them;

(e1) "capital value" means capital value of a building or part thereof fixed or determined in accordance with the provisions of the relevant municipal law;

(f) "collecting authority" means the authority empowered to collect tax under section 12;

(g) "Corporation area" means an area within the limits of a municipal corporation constituted under the relevant municipal law;

(h) "floorage" when used with reference to any residential premises in a building, means the total floor area of the premises, excluding the thickness of walls;

(i) "municipal corporation" means a municipal corporation constituted under the relevant municipal law;

(j) "occupier" includes,-

(i) any person who for the time being is paying or is liable to pay to the owner the rent or any portion of the rent of the residential premises in respect of which such rent is paid or is payable;

(ii) an owner living in or otherwise using his residential premises;

(iii) a rent-free tenant;

(iv) a licensee in occupation of any residential premises: and

(v) any person who is liable to pay to the owner damages for the use and occupation of any residential premises,

(k) "owner" when used with reference to any residential premises in a building means the person who receives the rent of the said premises or who would be entitled to receive the rent thereof if the premises were let and includes-

(i) an agent or trustee who receives such rent on account of the owner.

(ii) A receiver, sequestrator or manager appointed by any Court of competent jurisdiction to have the charge of, or to exercise the rights of an owner of the said premises, and

(iii) a mortgagee-in-possession;

(l) "prescribed" means prescribed by rules made under this Act;

(m) "rateable value" means the rateable value, annual value or annual letting value of a building or part thereof, as fixed or determined in accordance with the provisions of the relevant municipal law;

(n) "relevant municipal law" means-

(i) in relation to Greater Bombay, the Bombay Municipal Corporation Act,

(ii) in relation to the cities of Pune, Solapur, Kolhapur and any other city or cities in the area or areas of which this Act is brought, into force, by a notification issued under clause (b) of sub-section (3) of section 1, the Bombay Provincial Municipal Corporations Act, 1949.

(iii) in relation to the city of Nagpur, the City of Nagpur Corporation Act, 1948;

(o) "residential premises" means any building or part thereof used, or intended for independent use, for residential purposes;

(p) "Schedule" means the Schedule appended to this Act;

(q) "tax" means the tax levied under this Act;

(r) "taxable premises" means residential premises in a building in respect of which tax is leviable under this Act;

(s) "year" means a financial year.

For the Latest Updates Join Now