Amendment status not verified — confirm the current text below against the official source.
When one bill may be 8[served] for several claims.— (1) All the sums due for each half- year for all or any of the 9[* * *] property taxes by any one person on account of one and the same property shall be charged to such person in one bill and shall be recoverable from him in the lump: Provided that, nothing herein contained shall affect the liability of such person to pay increased tax to which he may be assessed on account of the said property under section 167. (2) If any one person is liable for all or any of the said taxes on account of more properties than one, it shall be competent to the Commissioner to charge to such person in one or several bills, as he shall think fit the several sums payable by him on account of such properties: Provided that, if such person, by written notice to the Commissioner, requests to be furnished with several bills, the Commissioner shall comply with such request in respect of all the said taxes for which such person becomes liable after receipt by the Commissioner of his said notice: 10[Provided however that, notwithstanding anything in the foregoing proviso no person shall be entitled to be furnished with more than one bill in respect of any building or land which has been treated as comprising more than one separate property under section 158.] 11[202. Levy of penalty on unpaid amount of bill.— The amount of first half-yearly tax as specified in the bill which has been served as aforesaid shall be paid within three months from the date of service of the bill and the second half-yearly tax as specified in the bill shall be paid before the 31st December of each year; and if a person liable to pay tax does not pay the same as required as aforesaid, then he shall be liable to pay by way of penalty in addition to the amount of such tax or part thereof which has remained unpaid, a sum equal to two per cent. of such tax each month or part thereof after the last date by which he should have paid such tax and shall continue to be liable to pay such penalty until the full amount as per the bill is paid: Provided that, any property tax for which a bill is served under this Act before the date of commencement of the Mumbai Municipal Corporation (Third Amendment) Act, 2006 (Mah. XI of 2009) has remained unpaid in full or in part and no penalty thereon is levied under section 207A, a person who has not paid such tax shall be liable to pay penalty as provided under this section, on and from the date when the penalty could be levied but is not so levied.] 1 This word was substituted for the word “Presentation” by Bom. 20 of 1952, s. 7(2). 2 The words “or tax on vehicles and animals other than vehicles and animals referred to in sub-sections (2) and (3) of section 198” were deleted by Mah. 11 of 2002, s. 16(a)(i). 3 The word “any” was deleted by Mah. 11 of 2002, s. 16(a)(ii). 4 This word was substituted for the words “presented to” by Bom. 20 of 1952, s. 7(i)(b). 5 This word was substituted for the words “vehicle or animal” by Mah. 11 of 2002, s. 16(b)(i). 6 The words “Every such bill for the payment of tax on vehicles and animals shall have printed on the reverse side of the bill the provisions of section 188 to 191” were deleted by Mah. 11 of 2002, s. 16(b)(ii). 7 Section 200A was inserted by Mah. 7 of 2009, s. 3. 8 This word was substituted for the word “presented” by Bom. 20 of 1952, s. 8. 9 The word “three” was deleted by Mah. 11 of 2009, s. 34. 10 The proviso was added by Bom. 2 of 1911, s. 9. 11 Section 202 was substituted by Mah. 11 of 2009, s. 35. 212 The Mumbai Municipal Corporation Act [1888 : III