Amendment status not verified — confirm the current text below against the official source.
Taxes to be imposed under this Act.— For the purpose of this Act, taxations shall be imposed as follows, namely :— (1) property taxes; (2) a tax on 4[dogs]; 5[(3) a theatre tax;] 6[* * *]; and 7[* * *] 8[* * * * *] PROPERTY TAXES 9[Property taxes leviable on rateable value or capital value] 10[139A. Property Taxes what to consist.— (1) Property taxes leviable on buildings and lands in Brihan Mumbai under this Act shall include water tax, water benefit tax, sewerage tax, sewerage benefit tax, general tax, education cess, street tax and betterment charges. (2) For the purposes of levy of property taxes, the expression “Building” includes a flat, a gala, a unit or any portion of the Building 11[and building or land used for administrative or any such purposes, by the Maharashtra State Electricity Distribution Company Limited and its franchisees as defined in clause (27) of section 2 of the Electricity Act, 2003 (36 of 2003) or the Maharashtra State Electricity Transmission Company Limited but does not include buildings or lands used only for electricity distribution infrastructure such as electrical transformers, any electrical equipment, overhead and underground cables or such similar equipment created or maintained by the Maharashtra State Electricity Distribution Company Limited and such franchisees or the Maharashtra State Electricity Transmission Company Limited]. (3) All or any of the property taxes may be imposed on a graduated scale. (4) Save as otherwise provided in this Act, it shall be lawful for the Corporation to levy all property taxes on the rateable value of buildings and lands until the Corporation adopts levy of any or all the property taxes on such buildings and lands on the capital value thereof under section 140A.] 1 This word was substituted for the word “Provincial” by Adaption of Laws Order, 1950. 2 These words were substituted for the words “the Bombay Electric Supply and Transport Fund” by Mah. 25 of 1996, s. 2, Schedule. 3 These words were substituted for the words “and auditor appointed by the Corporation” by Bom. 2 of 1938, s. 8. 4 This word was substituted for the words “Vehicles and Animals” and proviso was deleted by Mah. 11 of 2002, s. 10. 5 This entry was inserted by Bom. 44 of 1950, s. 63. 6 The figure and words repealed by Bom. 7 of 1921, s. 4, are omitted and the repeal shall have effect from 1st April 1920. 7 This entry was deleted by Mah. 42 of 2017, s. 5, w.e.f. 1st July 2017. 8 This word was substituted for the words “Vehicles and Animals” and proviso was deleted by Mah. 11 of 2002, s. 10. 9 This sub-title was substituted for the sub-title “Property Taxes Leviable” by Mah. 11 of 2009, s. 2. 10 Section 139A was inserted by Mah. 11 of 2009, s. 3. 11 These words, brackets and figures were added by Mah. 18 of 2019, s. 2. 1888 : III] The Mumbai Municipal Corporation Act 185