Section 144

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Payment to be made to the corporation in lieu of the general tax by the Central Government or 6[* * *] the 7[State] Government as the case may be.— (1) The 8[Central Government 9[* * * *] or the 10[State] Government, as the case may be], shall pay to the corporation annually, in lieu of the general tax from which buildings and lands vesting in 11[Government] are exempted by clause (b) of section 143, a sum ascertained in the manner provided in sub-sections (2) and (3). (2) The rateable value of the buildings and lands in 12[Brihan Mumbai] vesting in 13[Government] and beneficially occupied, in respect of which but for the said exemption, general tax would be leviable from the 14[Central Government 15[* * * *] or the 16[State] Government, as the case may be], shall be fixed by a person from time to time appointed in this behalf by the 17[State] 18[Government] with the concurrence of the corporation. The said value shall be fixed by the said person, with a general regard to the provisions hereinafter contained concerning the valuation of property assessable to property-taxes, at such amount as he shall deem to be fair reasonable. The decision of the person so appointed shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the building and lands vesting in 19[Government] in 20[Brihan Mumbai] materially increases or decreases. 21[(2A) Where the Corporation has adopted the levy of property tax on capital value of buildings and lands, the capital value of buildings and lands in Brihan Mumbai vesting in Government and beneficially occupied, in respect of which but for said exemption, general tax would be leviable from the Central Government or the State Government, as the case may be, shall be the book value of such buildings or lands in Government records and such capital value shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the buildings and lands vestings in Government in Brihan Mumbai materially increases or decreases.] 1 These words were inserted by Bom. 2 of 1911, s. 6(2)(a). 2 This portion was repealed by Bom. 2 of 1911, s. 6(2)(b) is omitted. 3 The word “those” was substituted for the word “buildings” by Bom. 2 of 1911, s. 6(2)(c). 4 The word “those” was substituted for the word “buildings” by Bom. 2 of 1911, s. 6(2)(c). 5 This sub-section was added by Bom. 2 of 1911, s. 6(3). 6 The words “or the Crown Representative” were deleted by the India (Adaptation of Existing Indian Laws) Order, 1947. 7 This word was substituted for the original by Adaptation of Laws Order, 1950. 8 The words “Central Government, or the Crown Representative, or the Provincial Government, as the case may be,” were substituted for the words “Secretary of State for India in Council” by the Adaptation of Indian Laws Order in Council. 9 The words “or the Crown Representative” were deleted by the India (Adaptation of Existing Indian Laws) Order, 1947. 10 This word was substituted for the original by Adaptation of Laws Order, 1950. 11 The word “Government” was substituted for the original words by the Adaptation of Laws Order, 1950. 12 These words were substituted for the word “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 13 The word “Government” was substituted for the original words by the Adaptation of Laws Order, 1950. 14 The words “Central Government, or the Crown Representative, or the Provincial Government, as the case may be,” were substituted for the words “ Secretary of State for India in Council” by the Adaptation of Indian Laws Order in Council. 15 The words “or the Crown Representative” were deleted by the India (Adaptation of Existing Indian Laws) Order, 1947. 16 This word was substituted for the original by Adaptation of Laws Order, 1950. 17 This word was substituted for the original by Adaptation of Laws Order, 1950. 18 The word “Government” was substituted for the original words by the Adaptation of Laws Order, 1950. 19 The word “Government” was substituted for the original words by the Adaptation of Laws Order, 1950. 20 These words were substituted for the words “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 21 Sub-section (2A) was inserted by Mah. 11 of 2009, s. 6(1). 190 The Mumbai Municipal Corporation Act [1888 : III (3) The sum to be paid annually to the corporation by the 1[Central Government 2[* * * *] or the 3[State] Government, as the case may be], shall be eight-tenth of the amount which would be payable by an ordinary owner or buildings or lands in 4[Brihan Mumbai], on account of the general tax, on a rateable value 5[or on capital value, as the case may be,] of the same amount as that fixed under sub-section (2), 6[or sub-section (2A), as the case may be]. 7[144A. Concession in payment of property tax.— Notwithstanding anything contained in this Act, a concession in payment of property tax in respect of building and land, wherein any such socially or ecologically beneficial scheme, as may be identified for the purposes of this section by the Municipal Corporation or the State Government, is being implemented, may be given to such extent of so many per centum of the property tax payable in respect thereof as the Corporation may, determine.] 8[Explanation.— For the purposes of this section, “ecologically beneficial scheme” includes rain water harvesting system, vermi composting, use of solar energy and other non-conventional sources of energy, recycling and re-use of waste water, or any scheme for promoting environment friendly and ecologically beneficial building construction or the like as the Corporation or the State Government may identify.] 9[144B. Temporary provisions for levy of property tax at reduced rates in respect of certain buildings.— Notwithstanding anything contained in section 140 or 140A or any other provisions of this Act, during the period of twenty years from the date of commencement of the Bombay Municipal Corporation and the Maharashtra Regional and Town Planning (Amendment) Act, 1995 (Mah. V of 1996), or from the date of first occupation of the premises in a building used for residential purposes, whichever is later, the property tax on building shall be levied at such reduced rates as the State Government may, by notification in the Official Gazette, from time to time, fix and different reduced rates may be fixed for different periods and for different classes of buildings constructed, whether before or after such commencement. Such buildings are as follows:— (a) buildings which are constructed under the Low Cost Housing Scheme for economically weaker sections and Low Income Group 10[by the corporation, the Mumbai Metropolitan Region Developments Authority or the Maharashtra Housing and Area Development Authority] or under the Slum Rehabilitation Scheme declared under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 (Mah. XXVIII of 1971); or (b) buildings constructed and wherein there is the component of the tenements constructed for project affected persons on plots allocated, designated or reserved in the development plan for Public Housing (PH) or High Density Housing (HDH), Housing the Dishoused (HD), and are developed or redeveloped by the Corporation or public authority or the owner, where the owner is required under the scheme for “Housing the Dishoused” or under the scheme “Public Housing or High Density Housing” to hand over to the Corporation free of cost at least fifty per cent., or as the case may be, ten per cent., of the built-up area for allotment to project affected persons or for rehabilitating the existing tenants on the plot or to both such persons or tenants; and to persons affected by the projects undertaken by the Corporation, respectively; or (c) building which is destroyed by fire or which has collapsed or which has been demolished and is reconstructed; or (d) cessed buildings reconstructed under the Urban Renewal Scheme undertaken by the Maharashtra Housing and Area Development Authoriry (MHADA) or the Corporation; or 1 The words “Central Government or the Crown Representative, or the Provincial Government, as the case may be,” were substituted for the words “Secretary of the State for India in Council” by the Adaptation of Indian Laws Order in Council. 2 The words “or the Crown Representative” were deleted by the India (Adaptation of Existing Indian Laws) Order, 1947. 3 This word was substituted for the original by Adaptation of Laws Order, 1950. 4 These words were substituted for the words “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 5 These words were added by Mah. 11 of 2009, s. 6(2). 6 These words, brackets, figure and letter were added by Mah. 11 of 2009, s. 6(2). 7 Section 144A was substituted by Mah. 11 of 2009, s. 7. 8 This Explanation was added by Mah. 27 of 2010, s. 4. 9 Section 144B was substituted by Mah. 11 of 2009, s. 8. 10 These words were substituted for the words “by the Maharashtra Housing and Area Development Authority ” by Mah. 6 of 2012, s. 7(i). 1888 : III] The Mumbai Municipal Corporation Act 191 (e) buildings constructed on lands belonging to public authority under rehabilitation project where there is a component of tenements for rehabilitating slum dwellers; 1[or] 2[(f) buildings constructed or reconstructed, for transit accommodation, that is to say transit camps, by the corporation, the Mumbai Metropolitan Region Development Authority or the Maharashtra Housing and Area Development Authority; or (g) buildings constructed or reconstructed under the rental housing scheme by the corporation, the Mumbai Metropolitan Region Development Authority or the Maharashtra Housing and Area Development Authority:] Provided that, the concession of such reduced rates of tax shall not be available in respect of any building or part thereof constructed under any of the schemes mentioned herein, which is not utilised for residential purpose for rehabilitation of the concerned project affected persons or slum dwellers and which is a component available for sale or use for commercial purpose.] 3[144C. Temporary provisions for levy of property tax at reduced rates in respect of buildings or tenements constructed for economically weaker sections of society, by certain institutions.— Notwithstanding anything contained in section 140 or any other provisions of this Act, during the period of twenty years from the date of commencement of the Mumbai Municipal Corporation (Amendment) Act, 2005 (Mah. XV of 2005), or from the date of first occupation of the premises, whichever is later, the property tax in respect of the residential tenements constructed for economically weaker sections of the society with carpet area not exceeding 350 square feet, constructed before or after such commencement, by the institutions, as may be notified by the State Government, which have been allotted the land by the State Government at nominal rates for the purpose of constructing such tenements, shall be levied at such reduced rate, as the State Government may, by notification in the Official Gazette, from time to time fix, and different rates may be fixed for different period and for different classes of buildings or tenements.] 4[144D. Temporary provisions for levy of property tax at reduced rates in respect of cessed buildings.—Notwithstanding anything contained in section 140 or any other provisions of this Act, during the period of twenty years 5[from the 23rd November 1995] or from the date of first occupation of the tenements hereinafter specified, whichever is later, the property tax in respect of the residential tenements having carpet area not exceeding 350 square feet, situated in a building, in the Island City of Mumbai, which,— (a) is entitled to FSI benefit under regulation 33(7) of the Development Control Regulations for Brihan Mumbai, 1991; and (b) is a cessed building governed by the Maharashtra Housing and Area Development Act, 1976 (Mah. XXVIII of 1977) and is reconstructed or redeveloped by,— (i) the co-operative housing society formed by existing tenants; or (ii) the co-operative society formed by the occupiers (including owner occupier) of the building classified as Category ‘A’ under section 84 of the Maharashtra Housing and Area Development Act, 1976 (Mah. XXVIII of 1977); or (c) belongs to the Corporation, was first constructed prior to 1940 and is reconstructed or redeveloped, by the co-operative housing society formed by its occupiers; shall be levied at such reduced rate, as the State Government may, by notification in the Official Gazette, from time to time, fix ; and different rates may be fixed for different periods and for different tenements: Provided that, no tax at reduced rate shall be levied in respect of the residential tenement, in the building reconstructed or redeveloped by the co-operative housing society of the existing tenants or 1 This word was added by Mah. 6 of 2012, s. 7(ii). 2 These clauses were added by Mah. 6 of 2012, s. 7(iii). 3 Section 144C was inserted by Mah. 15 of 2005, s. 2. 4 Section 144D was inserted by Mah. 44 of 2005, s. 2 5 These words were substituted for the words, brackets and figures “from the date of commencement of the Mumbai Municipal Corporation (Second Amendment) Act, 2005,” by Mah. 27 of 2006, s. 2. 192 The Mumbai Municipal Corporation Act [1888 : III occupiers, if the existing tenant or occupier ceases to occupy the tenement in the reconstructed or redeveloped building as a member of such co-operative housing society.] 1[144E. Levy of property tax at reduced rates in respect of buildings and lands of Special Development Project.— Notwithstanding anything contained in section 140 or any other provisions of this Act, the property tax in respect of buildings and lands belonging to the Special Development Project shall be levied at such reduced rate, as the State Government may, by notification in the Official Gazette, from time to time, fix; and different rates may be fixed for different periods and for different Special Development Projects. Explanation.— For the purposes of this section, “Special Development Project” means,— (i) a development project undertaken either by the Government or by the Planning Authority, within the meaning of clause (19) of section 2 of the Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of 1966); or (ii) “a Mega Project” within the meaning of the Package Scheme of Incentives, 2001, approved by the High Power Committee under the Chairmanship of the Chief Secretary to Government and declared by the State Government, by notification in the Official Gazette, to be the Special Development Project.] 2[144F. Additional stamp duty on certain transfers of immovable properties.— (1) Without prejudice to the provisions of this Act, the stamp duty leviable under the Maharashtra Stamp Act (LX of 1958), on the instruments of sale, gift and usufructuary mortgage, respectively, of immovable property shall, in the case of any such instrument relating to immovable property situated in the area of Brihan Mumbai Municipal Corporation in which one or more Vital Important Urban Transport Projects (hereinafter in this section referred to as “City having notified projects”) and executed on or after such date as may be specified by the State Government, by notification in the Official Gazette, be increased by a surcharge at the rate of one per cent., in case of instrument of sale or gift, on the value of the property so situated and in case of an instrument of usufructuary mortgage, on the amount secured by the instrument as set forth in the instrument and shall be collected accordingly under the said Act. 3[Provided that, the stamp duty leviable under the Maharashtra Stamp Act (LX of 1958), in instrument of sale, gift and usufructuary mortgage, respectively, of immovable property shall, in the case of any such instrument relating to immovable property situated in the City,— (a) for the period commencing from the 1st April 2020 and ending on the 31st March 2022, not be increased by any surcharge, under this sub-section; (b) with effect from the 1st April 2022, in case the State Government reduces or remits the stamp duty under the Maharashtra Stamp Act (LX of 1958), be reduced or remitted by a surcharge at such rate as the State Government may, by an order in the Official Gazette, specify, under this sub-section.] (2) For the purposes of this section, section 28 of the Maharashtra Stamp Act (LX of 1958), shall be read and enforced as if, it specifically requires the particulars therein referred to be set forth separately in respect of the property situated in the City having notified projects. (3) The State Government shall, every year, after due appropriation made by law in this behalf, pay to the Corporation or the agency which has undertaken the notified project, a grant-in-aid approximately equal to the amount of additional duty realized on account of surcharge levied and collected under this section in respect of the immovable properties situated in the City having notified projects and such grant-in-aid shall be utilised on such notified projects in the manner specified by the Government. (4) The sum of money required to meet the expenditure by the State Government under sub-section (3), shall be charged on the Consolidated Fund of the State. (5) The Government may, by notification in the Official Gazette, make rules to carry out the purposes of this section. 1 Section 144E was inserted by Mah. 19 of 2006, s. 2. 2 Section 144F was inserted by Mah. 73 of 2018, s. 2. 3 This proviso was inserted and shall be deemed to have been inserted with effect from the 1st April 2020 by Mah. 33 of 2020, s. 2. 1888 : III] The Mumbai Municipal Corporation Act 193 (6) All rules made under this section shall be subject to the condition of previous publication. (7) Every rule made under this section shall be laid, as soon as may be, after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the session or sessions immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall, from the date of publication of such notification, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule. Explanation.— For the purposes of this section, the term “notified project” means a Vital Important Urban Transport Project related to Mass Rapid Transport System such as Metro Rail, Mono Rail, Bus Rapid Transport System and includes Freeway, Sea-link, etc., in respect of which the State Government has, by notification in the Official Gazette, declared its intention to undertake such project either by itself or through the planning authority, a New Town Development Authority, and other statutory authority, an agency owned and controlled by the Central Government or the State Government or a Government Company incorporated under the provisions of the Companies Act, 2013 (18 of 2013) or any other law relating to companies for the time being in force.