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When occupiers may be held liable for payment of property taxes.— (1) If the sum due on account of any property-tax remains unpaid after a bill for the same has been duly 5[served on] the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Commissioner may 6[serve a bill for the amount on] the occupier of the said premises, or, if there are two or more occupiers thereof may 7[serve a bill on] each of them for such portion of the sum due as bears to the whole amount due the same ratio which the rent paid occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises. 8[(1A) Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy of property taxes under section 140A, but subject to the other provision of this Act, the Commissioner may serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises.] (2) If the occupier or any of the occupiers fails within 9[thirty days] from the 10[service] of any such bill to pay the amount therein claimed, the said amount may be recovered from him in accordance with the foregoing provisions. (3) No arrear of a property tax shall be recovered from any occupier under this section 11[*****] which is due on account of any period for which the occupier not in occupation of the premises on which the tax is assessed. (4) If any sum is paid by or credit therefor in account with the person primarily liable for the payment of the same. 12[209A. When tenant-members may be held liable for payment of property- taxes due from co-operative housing societies.— (1) Notwithstanding anything contained in the Maharashtra Co-operative Societies Act, 1960 (Mah. XXIV of 1961) or any other law for the time being in force, if any sum due on account of any property tax, in respect of any property owned by a co-operative housing society registered under that Act, remains unpaid, after a bill for the same has been duly served on the society primarily liable for the payment thereof, the Commissioner may serve a bill on each of the tenant- members of the society for such portion of the sum due as bears to the whole amount due the same ratio which the rent estimated 13[or the amount of tax based on capital value, as the case may be,] under section 1 These words were inserted by Bom. 64 of 1953, s. 10(1). 2 These words were substituted for the words “The Commissioner may, subject to general guidelines, if any, issued by the Mayor- in-Council” by Mah. 27 of 1999, s. 92. 3 This portion was substituted for the portion beginning with the words “of any fee” and ending with the word, figures and letter “section 207A” by Mah. 11 of 2009, s. 40. 4 These words were inserted by Bom. 64 of 1953, s. 10(1). 5 These words were substituted for the words “presented to” by Bom. 20 of 1952, s. 11(1). 6 These words were substituted for the words “present a bill for the amount to” by Bom. 20 of 1952. 7 These words were substituted for the words “present a bill to” by Bom. 20 of 1952. 8 Sub-section (1A) was inserted by Mah. 11 of 2009, s. 41(1). 9 These words were substituted for the words “fifteen days” by Mah. 11 of 2009. s. 41(2). 10 This word was substituted for the word “presentation” by Bom. 20 of 1952, s.11(2). 11 The words “which has remained due for more than one year, or” were deleted by Mah. 11 of 2009, s. 41(3). 12 Section 209A was inserted by Mah. 63 of 1975, s. 4. 13 These words were inserted by Mah. 11 of 2009, s. 42(1)(a). 1888 : III] The Mumbai Municipal Corporation Act 215 154 in respect of his tenement bears to the aggregate amount of estimated rent 1[or the amount of tax based on capital value, as the case may be,] for the whole property. (2) If the tenant-member fails within 2[thirty days] from the service of any such bill to pay the amount therein claimed, the same amount may be recovered from him as if the amount were a property tax due by him. (3) If any sum is paid by or recovered from, a tenant-member under this section he shall be entitled to credit thereof in account with the society primarily liable for the payment of the same. Explanation.—For the purposes of this section, the expression “tenant member” in the case of a tenant co-partnership co-operative housing society, means a member of such society to whom a tenement has been allotted by the society in the building owned by it.] 3[209B. When joint owners of property may be held liable severally for payment of property tax due from them.— (1) Notwithstanding anything contained in this Act or any other law for the time being in force, if any property taxes jointly due in respect of any property jointly owned by two or more persons remains unpaid, after a bill for the same has duly been served upon them jointly, the Commissioner may serve a bill on each of the joint owners for payment of his share of the taxes due in respect of such property. The amount of the tax due from each joint owner shall be worked out with reference to the rateable value 4[or the capital value, as the case may be,] of that part of the property as is owned by him. (2) If any of the joint owners fails to pay the amount claimed within 5[thirty days] from the service of any such bill, the same may be recovered from him as if the amount were a property tax due by him. (3) If any sum is paid by or recovered from any of the owners under this section he shall be entitled to credit thereof in account of the joint owners primarily liable for the payment of the same.]