Amendment status not verified — confirm the current text below against the official source.
Applications for refund when and how to be made.— It shall be in the discretion of the Commissioner to disallow any claim for refund of any property tax unless application therefor is made to him in writing within thirty days after the expiry of the half year to which the claim relates 4[accompanied by the original receipt of any valid proof a payment of the amount of the bill presented to the applicant under section 200] for the amount of the tax from which the refund is claimed. 180-191. 5[* * * * * * * *] 6[Tax on Dogs] 7[191A. Tax on Dogs.— (1) A tax not exceeding 8[one hundred rupees] per annum shall be levied on every dog kept within 9[Brihan Mumbai]. Such tax, however, shall not be levied on any dog under the age of six months, if the owner or person in charge thereof declares in writing to the Commissioner on or before the eighth day of April that the dog owned by him or in his charge is under the age of six months. (2) Every person who owns or is in charge of a dog on which the tax is leviable under sub-section (1) shall be liable for such tax. (3) Every person who owns or is in charge of a dog on which the tax is leviable shall forward to the Commissioner a return signed by him during the month of April in each official year in such form as the Commissioner may specify. (4) Every person who owns or is in charge of such dog shall pay the tax during the month of April in each official year: Provided that, when a person becomes owner or takes charge of such dog on or after the first day of May, he shall forward a like return to the Commissioner and pay the tax due, within one week from the date on which he becomes the owner or takes charge of the dog. 1 These words were substituted for the words “and halalkhore tax” by Mah. 34 of 1973, s. 22(a). 2 Section 175 was deleted by Mah. 10 of 1998, s. 97. 3 Section 178 was deleted by Mah. 10 of 1998, s. 97. 4 These words and figures were substituted for the words and figures “accompanied by the Bill presented to the applicant under section 200” by Mah. 11 of 2009, s. 28. 5 Sections 180 to 191 were deleted by Mah. 11 of 2002, s. 12. 6 This heading was substituted by Mah. 11 of 2002, s. 13. 7 Section 191A was substituted for the original by Mah. 51 of 1975, s. 11. 8 These words were substituted for the words “seven rupees” by Mah. 12 of 1993, s. 4. 9 These words were substituted for the words “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 1888 : III] The Mumbai Municipal Corporation Act 205 (5) The amount of the tax for the full year shall be payable in lump sum and shall not be in proportion to the period for which any dog is kept. But the tax shall not be payable more than once for any official year in respect of the same dog. (6) The Commissioner shall maintain a register showing the names and addresses of the persons liable to pay the tax under this section.] 1[2[191B. Licence and number ticket for dogs.— (1) When the owner or person in charge of a dog has paid the tax leviable on such dog, the Commissioner shall— (a) grant him a licence to keep the dog during the official year for which the tax has been paid, subject, however, to such conditions as may be specified in the licence by the Commissioner; (b) provide him with a number ticket, the number of which shall be specified in the licence. (2) The owner or person in charge of any dog so licensed, shall at all times cause the said number ticket to be kept attached to the collar or otherwise suspended from the neck of the dog. (3) Any dog which has no number ticket so attached or suspended or is kept in contravention of any of the conditions specified in the licence— (a) shall be presumed to be a dog in respect of which no licence has been granted; and (b) may be seized by the police or by any officer duly authorised by the Commissioner, and detained until the tax due, if any, has been paid or the conditions subject to which the licence is granted are agreed to be complied with.] 3[191BA. Control and other provisions as to dogs.— (1) If any dogs are found or reported to be a source of nuisance to the residents of any building or locality, the Commissioner or any person duly authorised by him may enter any premises for the purposes of seizing such dogs. (2) Any dog so seized shall be kept in the municipal kennel and if any person, within three days from the date of such seizure, satisfies the Commissioner that he is the owner or person in charge of such dog, the Commissioner may order it to be delivered to such person on payment of the tax, if any due and the costs incurred by the Commissioner by reasons of its detention and on such person giving an undertaking that the dog will thereafter be kept in accordance with the condition of the licence and will not be a source of nuisance to the residents of the building or locality: Provided that, if within the said three days, no person satisfied the Commissioner that he is the owner or person in charge of the dog and pays the tax and the costs or gives the undertaking aforesaid, the Commissioner may cause the dog to be destroyed. (3) If a stray dog has bitten any person the Commissioner may order it to be detained in the municipal kennel for its incubation period if it so desired by the person who has been bitten by that dog, and no charge shall be recovered from any person for such detention. If a licenced dog, which has bitten any person, is brought to the municipal kennel, the Commissioner may order it to be detained therein for its incubation period, if so desired by the owner or person in charge of such dog or the person who has been bitten by that dog, on payment of detention charges not exceeding Rs. 2 per day as may be determined by the Commissioner. (4) If any dog detained under sub-section (2) or (3) is after examination found to be suffering from rabis, the Commissioner shall order it to be destroyed forthwith. (5) No damage shall be payable in respect of any dog destroyed under this section.] 1 Sections 191B and 191BA were inserted by Bom. 2 of 1943, read with Bom. 8 of 1948, s. 2. 2 Section 191B was substituted for the original by Mah. 51 of 1975, s. 12. 3 Section 191BA was inserted by Mah. 51 of 1975, s. 13. 206 The Mumbai Municipal Corporation Act [1888 : III 1, 2[191BB. Exemption of dogs kept by certain Consular Officers.— Nothing contained in sections 191A and 191B shall apply to any dog kept by or in charge of such diplomatic and Consular Officers as the State Government may by general or special order specify in this behalf.] 3[191C. Protection of persons acting in good faith.— No suit, prosecution or other legal proceeding shall be instituted against any person in respect of any act done in good faith in pursuance of the provision of 4[section 191B or section 191BA]. 5[191D. Certain sections not to apply.— Nothing contained in 6[* * * * *] the second sentence of sub-section (2) of section 200 shall apply in respect of the tax leviable under section 191A]. 7[THEATRE TAX] Tax on cinemas, theatres, circuses, carnivals and other performances or shows