Amendment status not verified — confirm the current text below against the official source.
1[Property taxes leviable on rateable value, or capital value, as the case may be, and at what rate.].— 2[(1) 3[The following property taxes shall be levied on building and lands in Brihan Mumbai, namely]:— 4[(a) (i) the water tax of so many per centum of their rateable value, 5[or their capital value, as the case may be,] as the 6[Standing Committee] may consider necessary for providing water supply; (ii) an additional water tax which shall be called ‘the water benefit tax’ of so many per centum of their rateable value, 7[or their capital value, as the case may be,] as the 8[Standing Committee] may consider necessary for meeting the whole or part of the expenditure incurred or to be incurred on capital works for making and improving the facilities of water-supply and for maintaining and operating such works; (b) (i) the sewerage tax of so many per centum of their rateable value, 9[or their capital value, as the case may be,] as the 10[Standing Committee] may consider necessary for collection, removal and disposal of human waste and other wastes; (ii) an additional sewerage tax which shall be called the “sewerage benefit tax” of so many per centum of their rateable value, 11[or their capital value, as the case may be,] as the 12[Standing Committee] may consider necessary for meeting the whole or a part of the expenditure incurred or likely to be incurred on capital work for making and improving facilities for the collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;] (c) General tax.— a general tax of not less than eight and not more than 13[fifty] per centum of their rateable value, 14[or of not less than 0.1 and not more than 1 per centum of their capital value, as the case may be,] together with not less than one-eight and 15[not more than five per centum] of their rateable value 16[or not less than 0.01 and not more than 0. 2 per centum of their capital value, as the case may be,] added thereto in order to provide for the expense necessary for fulfilling the duties of the corporation arising under clause (k) of section 61 and Chapter XIV: 17[* * *] 18[(ca) Education cess.—the education cess leviable under section 195E;] 19[(cb) the street tax leviable under section 195G;] 20[(d) betterment charges leviable under Chapter XII-A.] 21[* * * *] 1 This marginal note was substituted for the original by Mah. 11 of 2009, s. 4(1). 2 Section 140 was re-numbered as sub-section (1) and clauses (a) and (b) were substituted by Mah. 34 of 1973, s. 16(1). 3 These words were substituted for the portion beginning with the words “The following” and ending with the word “namely” by Mah. 11 of 2009, s. 4(2)(a). 4 Section 140 was re-numbered as sub-section (1) and clauses (a) and (b) were substituted by Mah. 34 of 1973, s. 16(1). 5 These words were inserted by Mah. 11 of 2009, s. 4(2)(b). 6 These words were substituted for the words “Mayor-in-Council” by Mah. 27 of 1999, s. 76. 7 These words were inserted by Mah. 11 of 2009, s. 4(2)(b). 8 These words were substituted for the words “Mayor-in-Council” by Mah. 27 of 1999, s. 76. 9 These words were inserted by Mah. 11 of 2009, s. 4(2)(b). 10 These words were substituted for the words “Mayor-in-Council” by Mah. 27 of 1999, s. 76. 11 These words were inserted by Mah. 11 of 2009, s. 4(2)(b). 12 These words were substituted for the words “Mayor-in-Council” by Mah. 27 of 1999, s. 76. 13 This word was substituted for the words “twenty-six” by Mah. 20 of 1995, s. 2(a). 14 These words were inserted by Mah. 11 of 2009, s. 4(2)(c)(i). 15 These words were inserted by Mah. 11 of 2009, s. 4(2)(c)(i). 16 These words were inserted by Mah. 11 of 2009, s. 4(2)(c)(ii). 17 This proviso and Explanation were deleted and shall be deemed to have been deleted with effect from the 1st January 2022, by Mah. 25 of 2022, s. 2(a). 18 This clause was inserted by Bom. 13 of 1958, s. 5. 19 Clause (cb) was inserted by Mah. 33 of 1989, s. 9. 20 This clause was added by Bom. 34 of 1954, s. 9. 21 The Explanation was deleted by Mah. 11 of 2009, s. 4(2)(d). 186 The Mumbai Municipal Corporation Act [1888 : III 1[(1A) Notwithstanding anything contained in this section or any other provisions of the Act, from the 1st January 2022, the Corporation shall not levy any tax component of property tax specified in sub- section (1) of section 139A, on the residential buildings or residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or less. 2[(2) Any reference in this Act or in any instrument to a water tax or a halalkhor tax shall after the commencement of the Bombay Municipal Corporation (Amendment) Ordinance, 1973 (Mah. Ord. III of 1973), be construed as a reference to the water tax or the water benefit tax or both or the sewerage tax or the sewerage benefit tax, or both as the context may require;] 3[* * * *] 4[140A. Property taxes to be levied on capital value and the rate thereof.— 5[(1)] Notwithstanding anything contained in section 140 or any other provision of this Act, the Corporation may pass a resolution to adopt levy of property tax on buildings and lands in Brihan Mumbai on the basis of capital value of the buildings and lands on and from such date, and at such rates, as the Corporation may determine in accordance with the provisions of section 128: Provided that, for the period of five years from the date on and 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: 6[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 the leave and licence charges, by whatever name called, then for the purposes of the first proviso it shall be lawful for the Commissioner 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:] Provided 7[also] that, the property tax levied on the basis of capital value of any building or land on revision made under sub-section (1C) of section 154 shall not in any case exceed 40 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 section 140A, the amount of property tax leviable in respect of a residential building or residential tenement, having carpet area of 46.45 sq. meter (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: 8[Provided also that, for a period of five years commencing on the 1st April 2015, the amount of property tax leviable in respect of a residential building or residential tenement, having carpet area of 46.45 sq. meter (500 sq. feet) or less, shall not exceed the amount of property tax which is being levied and payable in respect of such residential building or tenement as on the 31st March 2015:] 9[Provided also that, for the Financial Year 2019-20, the provisions of the preceding proviso shall apply as if the general tax leviable under clause (c) of sub-section (1) of section 140 do not form part of the property tax leviable under that section.] Explanation.— For the purposes of this section, after the Corporation 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 1 This sub-section was inserted and shall be deemed to have been inserted with effect from the 1st January 2022, of Mah. 25 of 2022, s. 2(b). 2 Sub-section (2) was added by Mah. 34 of 1973, s. 16(2). 3 The proviso was deleted by Mah. 11 of 2009, s. 4(2)(e). 4 Section 140A was inserted by Mah. 11 of 2009, s. 5. 5 Section 140A was re-numbered as sub-section (1) thereof and sub-sections (2) and (3) were added by Mah. 27 of 2010, s. 3. 6 This proviso was inserted by Mah. 11 of 2011, s. 3(1)(a). 7 This word was substituted for the word “further” by Mah. 11 of 2011, s. 3(1)(b). 8 This proviso was inserted by Mah. 34 of 2015, s. 2. 9 This proviso was added by Mah. 24 of 2019, s. 3. 1888 : III] The Mumbai Municipal Corporation Act 187 every five years and on each such revision, such amount of property tax, shall not in any case exceed forty per cent. of the amount of the property tax levied and payable in the year immediately preceding the year of the revision.] 1[2[(2) Notwithstanding anything contained in sub-section (4) of section 139A or any other provisions of this Act or Resolution, if any, passed by the Corporation for adopting the levy of property tax on the basis of capital value but subject to the provisions of section 154A, buildings and lands in respect of which the process of fixing capital value is in progress on the 26th August 2010, being the date of coming into force of section 3 of the Maharashtra Municipal Corporations and Municipal Councils (Third Amendment) Act, 2010 (Mah. XXVII of 2010), until it is so fixed, the tax leviable and payable in respect of such buildings and lands shall provisionally be equal to the amount of tax leviable and payable in the preceding year, that is to say, for the year commencing on the first day of April 2009 and ending on the thirty-first day of March 2010 and such provisional tax shall be leviable and payable for each of the years 3[2010-2011, 2011-2012 and 2012-2013,] according to the provisional bills which may be issued separately for each such year; so, however, that on fixation of capital value of the respective buildings and lands, final bill of assessment of property taxes on the basis of capital value may then be issued for each such year as aforesaid. After such final assessment, if it is found that the assessee has paid excess amount, such excess shall, notwithstanding anything contained in section 179, be refunded within three months from the date of issuing the final bill, alongwith interest from such date as provided in the first proviso to sub-section (5) of section 217, or after obtaining the consent of the assesse, shall be adjusted towards payment of property tax due, if any, for the subsequent years; and if the amount of taxes on final assessment is more than the amount of tax already paid by the assesse, the difference shall be recovered from the assesse.] 4[(2A) Notwithstanding anything contained in sub-section (1) or (2) or any other provisions of this Act, the tax on buildings and lands, which are liable to be assessed for the first time on or after the 1st April 2010, shall provisionally be equal to the amount of tax, as if such buildings and lands are liable to be assessed in the year 2009-2010; and on ascertainment of the capital value of such buildings and lands, the corporation may issue a final bill in respect of the years for which they are liable to be assessed, on the basis of capital value thereof and accordingly it shall be the duty of the owner and occupier of such buildings and lands to pay such tax within the period specified in the final bill issued as aforesaid.] (3) Notwithstanding anything contained in section 163 or 217 or any other provisions of this Act and having regard to the fact that the property tax bill has been issued in accordance with the provisions of sub-section (2), not being a final bill, such bill shall not be questioned before any forum; and no complaint or appeal shall lie against such bill merely on the ground that capital value in respect of the property which is subject matter of the bill is not yet fixed, or that the amount of tax leviable and payable at the rate of property tax determined by the Corporation is not yet finally ascertained, or on any other ground whatsoever.]