Amendment status not verified — confirm the current text below against the official source.
(1) For 2[the period begining with the appointed date and ending with the 31st day of March 1951,] but subject to the provisions of sub-paragraphs (3), (4) and (5), all taxes imposed by any local authority in suburbs and levied immediately before 3[the appointed date] within the limits of the area subject to the local authority shall, unless the corporation otherwise determines, continue to be levied and collected within such limits by the corporation in lieu of the taxes leviable under the 4[Mumbai Municipal Corporation Act (Bom. III of 1888)], and notwithstanding the absence of provision in the said Act for the levy of any of the taxes leviable under this sub-paragraph, and for the purpose of the assessment and collection of the taxes so leviable, the Commissioner shall have all the powers which would be exercisable by a local authority, or and authority or officer of a local authority, but for the coming into force of the Bombay Municipal (Extension of Limits) Act, 1950 (Bom. VII of 1950): Provided that, the State Government may, at the request of the corporation, from time to time, by notification in the Official Gazette, extend the period for which the taxes leviable under this sub- paragraph may continue to be levied but not so as to extend the period for such continued levy after the expiry of two years from the appointed date. (2) Nothing in sub-paragraph (1) shall authorise the levy of any tax which the State Legislature would not be competent to impose in the State. (3) Town duties shall be levied in accordance with the provisions of the 5[Mumbai Municipal Corporation Act (Bom. III of 1888),] for the whole area of 6[Brihan Mumbai] and no octroi or terminal tax shall be levied in any area in the suburbs on and after the appointed date 7[until octroi is first levied under section 192 as substituted by the Bombay Municipal Corporation (Second Amendment) Act, 1964 (Mah. XXXII of 1964)]. (4) The corporation may, with the sanction of the State Government, increase the rate of any tax levied under sub-paragraph (1) if at any time during the period therein referred to it deems fit to do so for the purpose of complying with the provisions of section 134 of the 8[Mumbai Municipal Corporation Act (Bom. III of 1888)]. (5) The Corporation may, at any time 9[during the period referred to in sub-paragraph (1)] after public notice of not less than one month, levy taxes in the suburbs in accordance with the provisions of the 10[Mumbai Municipal Corporation Act (Bom. III of 1888)] and on and from the date of the commencement of such levy the provisions of sub-paragraph (1) shall cease to operate in the suburbs or area or areas in the suburbs, as the case may be, except for the purpose of collecting or assessing any amount which became due prior to such date. 1 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 2 These words and figures were substituted for the words “a period of one year from the appointed date” by Bom. 30 of 1951, s. 7(l)(a). 3 These words were substituted for the words “the said date” by Bom. 30 of 1951. 4 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 5 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 6 These words were substituted for the words “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 7 This portion was added by Mah. 32 of 1964, s. 21. 8 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 9 These words were inserted by Bom. 30 of 1951, s. 7(1)(b). 10 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 1888 : III] The Mumbai Municipal Corporation Act 529 1[17A. (1) Subject to the provisions of this paragraph, with effect from the 1st day of April 1951 property taxes shall be levied on buildings and lands in the suburbs, in accordance with the provisions of the 2[Mumbai Municipal Corporation Act (Bom. III of 1888)]. (2) On all buildings and lands in the areas specified in List I hereto appended 3[the rateable value of which exceeds rupees seventy-five in a year] and on the, buildings and lands occupied for industrial purposes in the areas specified in List II hereto appended, the general tax shall be levied for the following periods and at the following rates, namely:— (i) For the period from the 1st day of April 1951 to the 31st day of March 1954, at the rate of ten per centum of their rateable value in each year; (ii) For the period from the 1st day of April 1954 to the 31st day of March 1956, at the rate of twelve per centum of their rateable value in each year; 4[(iii) For the period from the 1st day of April 1956 to the 31st day of March 1958, at the rate of fourteen per centum of their rateable value in each year; (iv) For the period from the 1st day of April 1958 to the 31st day of March 1960, at the rate of sixteen per centum of their rateable value in each year; (v) From the 1st day of April 1960, at such rate as may be determined by the Corporation under section 128 of the said Act.] 5[(2A) On all buildings and lands in the areas specified in List I, the rateable value of which does not exceed rupees seventy-five in a year, the general tax shall be levied for the following period and at the following rates, namely:— (i) For the period from the 1st day of April 1956 to the 31st day of March 1958, at the rate of eight per centum of their rateable value in each year; (ii) For the period from the 1st day of April 1958 to the 31st day of March 1960, at the rate of ten per centum of their rateable value in each year; (iii) From the 1st day of April 1960, at such rate as may be determined by the Corporation under section 128 of the said Act.] (3) On all buildings and lands in the areas specified in the said List II (other than the buildings and lands occupied for industrial purposes), the general tax shall be levied for the following periods and at the following rates, namely:— (i) For the period from the 1st day of April 1954 to the 31st day of March 1956, at the rate of eight per centum of their rateable value in each year ; (ii) For the period from the 1st day of April 1956 to the 31st day of March 1958, at the rate of ten per centum of their rateable value in each year; (iii) For the period from the 1st day of April 1958 to the 31st day of March I960, at the rate of twelve per centum of their rateable value in each year; (iv) From the 1st day of April 1960, at such rate as may be determined by the Corporation under section 128 of the said Act. (4) Without prejudice to any exemption admissible under sub-section (1) of section 143 of the said Act, the following buildings and lands shall, notwithstanding anything contained in the foregoing sub- paragraphs, be exempted from the levy of the general tax during the period respectively specified in each case, namely:— 1 This paragraph was inserted by Bom. 30 of 1951, s. 7(2). 2 These words were substituted for the words “Bombay Municipal Corporation Act” by Mah. 25 of 1996, s. 2, Schedule. 3 These words were inserted by Bom. 51 of 1956, s. 2 (1) (a). 4 These clauses were substituted for the original clause (iii) by Bom. 51 of 1956, s. 2(1)(b). 5 This sub-paragraph was inserted by Bom. 51 of 1956, s. 2(2). 530 The Mumbai Municipal Corporation Act [1888 : III (i) All buildings and lands in the areas specified in the said List II (other than the buildings and lands occupied for industrial purposes) during the period from the 1st day of April 1951 to the 31st day of March 1954; 1[* * * * *] (iii) All buildings and lands in the areas specified in the said List II, the rateable value of which does not exceed Rs. 75 in a year-during the period from the 1st day of April 1954 to the 31st day of March 1960. (5) For the purposes of this paragraph— (a) the expression “building or land occupied for industrial purpose” shall include every premises occupied or used as a factory as defined in the Factories Act, 1948 (LXIII of 1948), but shall not include any premises exclusively used for a cottage industry; and (b) the expression “cottage industry” means any industry carried on by a worker in his own home. LIST I The areas within the limits of the following villages :— (1) Borle. (2) Chakala. (3) Deonar. (4) Hariali—Portion lying west to the G.I.P. Railway line. (5) Kondivate (Bamanpuri). (6) Majas. (7) Marol. (8) Mohili. (9) Oshivara. (10) Versova village (Vesava). (11) Vikroli-Portion lying west of the G.I.P. Railway line. (12) In the Village of Chembur and Vadawli, the area occupied by the camp for displaced person as specified below:— Village Survey No. Hissa No. Area A. g. a. Vadawli S.S.III Part . . . . 3 11 3 Do. 98A2 . . . . 0 20 15 Do. 89 . . . . 0 8 0 Do. 97A . . . . 0 1 4 Do. 98A 4 1 11 14¼ Do. 98A 1 part 0 24 3 Do. 85 1 1 4 8 Do. 86 1 0 12 8 Do. 86 4 0 8 12 Do. 86 6 0 0 4 Do. 87 2 0 13 0 Do. 87 4 0 34 0 Do. 98A 2 0 4 5 Do. 98A 1part 0 18 84 Do. N.A.100/B . . . . 0 11 0 1 Clause (ii) was deleted by Bom. 51 of 1956, s. 2(2). 1888 : III] The Mumbai Municipal Corporation Act 531 Village Survey No. Hissa No. Area A. g. a. Do. N.A.98/B 2 part 0 2 0 Do. 88 . . . . 0 31 4 Do. 85 2 0 4 0 Do. 85 3 part 0 3 0 Do. 86 2 0 10 0 Do. 86 5 0 7 8 Do. 87 1 1 3 0 Do. 87 3 0 15 4 Do. 87 5 0 2 4 Do. 98A 3 part 0 37 4 Do. 86 3 0 10 4 Do. 50 1 0 9 12 Do. 51 2 0 27 12 Do. 52 2 0 36 12 Do. 96 1 0 35 0 Do. 97B 2 0 8 8 Do. 50 2 0 22 8 Do. 52 3 0 37 12 Do. 51 1 part 0 26 0 Do. 51 3 0 12 4 Do. 51 1 part 0 2 8 Do. 97B 1 0 10 0 Chembur N.A. 34 Part . . . . 0 22 0 Do. N.A. 34 Part . . . . 1 11 0 Do. 180 Part . . . . 0 8 4 Vadawli 90A 90B S.S. III . . . . 6 2 8 Chembur 407 (part) 177 (part) Vadawli S.S. III part (120) part (121) part (122) part (123) . . . . . . . . . . . . . . . . 1 0 6 1 8 10 32 20 0 0 0 0 Vadawli 90 part . . . . 0 4 0 Do. 177A 177 B 1 part 177 B 2 part . . . . 25 25 0 S.S. No. III Chembur Government Lands Vadawli P.W.D. Bungalow . . . . 0 16 12 S.S.III part . . . . 0 30 0 S.S. III part . . . . 0 16 0 C.S. Rly. part . . . . 2 32 0 LIST II The areas within the limits of the following village:— (1) Ambivali (exclusing the portion included in the former Parle-Andheri Borough Municipality). (2) Anik. 532 The Mumbai Municipal Corporation Act [1888 : III (3) Asalpe (Asap). (4) Bandivli (excluding the portion included in the former Parle-Andheri Borough Municipality). (5) Bapnala. (6) Bhandup—Portion lying east of the G.I.P. Railway line. (7) Brahmanwada. (8) Chendavali. (9) Hariali—Portion lying east of the G.I.P. Railway line. (10) Kanjur—Portion lying east of G.I.P. Railway line. (11) Kirol—Khalai. (12) Kole-Kalyan (excluding the portion included in the former Bandra Borough Municipality and the Aerodrome Area). (13) Kopri. (14) Madh. (15) Mahul. (16) Manbudruk. (17) Mandala. (18) Munkhurd. (19) Maravli. (20) Mogre (excluding the portion included in the former Parel-Andheri Borough Municipality). (21) Mulgaon. (22) Nanala. (23) Parajpur. (24) Paspoli. (25) Pawai. (26) Saki. (27) Shahar. (28) Tirandaz. (29) Trombay. (30) Tungve. (31) Vadawli (excluding the area included in List I). (32) Vikroli-Portion lying east of the G.I.P. Railway line. (33) Vyaroli.]