Amendment status not verified — confirm the current text below against the official source.
Levy of education cess.— 8[(1) For the purposes of clause (a) of section 61, the Corporation may, 9[* * *] levy within its area an additional tax on building and lands (hereinafter referred to as “the education cess”), of so many centum, 10[not exceeding twelve], of their rateable value, 11[or of so many per centum of their capital value, as the case may be, as the Corporation may determine:] Provided that— (a) all buildings and lands vesting in the Central Government. (b) all other building and lands exempted from the general tax under section 143, (c) all buildings and lands of a rateable value 12[or the capital value, as the case may be,] below such sum as the Corporation may determine shall be exempted from the education cess.] (2) 13[The Corporation may require the Municipal Commissioner to recover the amount of the education cess determined under sub-section (1) by an addition to the general tax levied under this Act.] Every addition to the general tax imposed under this sub-section shall be recovered by the Municipal Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 147 and 148 shall apply to the education cess as if it were part of the general tax levied under this Act. (3) The amount so recovered shall be credited to the municipal fund constituted under section 11. 14[195F. Payment to be made to Corporation in lieu of education cess by State Government.— (1) With effect from the first day of April 1958 and in respect of the period during which the education cess is levied under section 195E, the State Government shall pay to the corporation annually, in lieu of the education cess from which buildings and lands vesting in the State Government are exempted by virtue of clause (b) of the proviso to sub-section (1) of section 195E (hereinafter in this section referred to as ‘the exempted buildings and lands’), a sum ascertained in the manner provided in sub-section (2). (2) The sum to be paid annually to the Corporation by the State Government shall be eight-tenths of the amount which would be, or would have been, payable by an ordinary owner of buildings or lands in 15[Brihan Mumbai] on account of the education cess, on a rateable values 16[or the capital values, as 1 Sub-sections (7) and (8) were repealed by Bom. 2 of 1934, s. 2. 2 Section 195D was inserted by Bom. 20 of 1920, s. 2. 3 The words “for such schemes of improvement or”, “for such schemes or” and “as the case may be” were omitted by Bom. 2 of 1934, s. 4(1). 4 These words, figures, letter and brackets were substituted for the original words, figures, letters and brackets “(2) of section 195B,” by Mah. 2 of 1934, s. 4(2). 5 The words “for such schemes of improvement or”, “for such schemes or” and “as the case may be” were omitted by Bom. 2 of 1934, s. 4(1). 6 The words “for such schemes of improvement or”, “for such schemes or” and “as the case may be” were omitted by Bom. 2 of 1934, s. 4(1). 7 This heading and sections 195E and 195F were inserted by Bom. 48 of 1950, s. 69. 8 This sub-section was substituted for the original by Bom. 13 of 1958, s. 6(1). 9 The words “with previous sanction of the State Government” were deleted by Mah. 20 of 1995, s. 3(a). 10 These words were substituted for the words “not exceeding five” by Mah. 20 of 1995, s.3(b). 11 These words were substituted for the portion beginning with the words “as the Corporation” and ending with the words “graduated scale” by Mah. 11 of 2009, s. 30(1). 12 These words were inserted by Mah. 11 of 2009, s. 30(2). 13 This portion was substituted for the original by Bom. 13 of 1958, s. 6(2). 14 Section 195F was inserted by Bom. 6 of 1959, s. 4. 15 These words were substituted for the words “Greater Bombay” by Mah. 25 of 1996, s. 2, Schedule. 16 These words were inserted by Mah. 11 of 2009, s. 31(1). 210 The Mumbai Municipal Corporation Act [1888 : III the case may be,] of the same amount as that fixed under sub-section (2) 1[or sub-section(2A)]of section 144 in respect of the exempted buildings and lands.] 2[Street Tax