Amendment status not verified — confirm the current text below against the official source.
Unappealed values and taxes and decision to appeal to be final.— (1) Every reteable value 5[or the capital value, as the case may be,] fixed under this Act against which no complaint is made as hereinbefore provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and the decision of the Chief Judge aforesaid upon any appeal against any such value or tax 6[if no appeal is made therefrom under section 218D], shall be final. (2) Effect shall be given by the Commissioner to every decision of the said Chief Judge on any appeal against any such value or tax. 7[219A. Assessment subject to valuation or revision by Municipal Property Tax Board.— (1) Notwithstanding anything contained in sections 217, 218, 218A, 218B, 218BA, 218C, 218D, 218E and 219, every rateable value or the capital value, as the case may be, shall be subject to the valuation or revision by the Maharashtra Municipal Property Tax Board established under section 3 of the 1 Sections 218A, 218B, 218C, 218D and 218E were inserted by Bom. 76 of 1948, s. 23. 2 Sections 218A, 218B, 218C, 218D and 218E were inserted by Bom. 76 of 1948, s. 23. 3 These words were substituted for the words “in excess of two thousand rupees” by Mah. 11 of 2009, s. 49. 4 Sections 218A, 218B, 218C, 218D and 218E were inserted by Bom. 76 of 1948, s. 23. 5 These words were inserted by Mah. 11 of 2009, s. 49. 6 This portion was inserted by Bom. 76 of 1948, s. 24. 7 This section was inserted by Mah. 14 of 2011, Schedule Para I. 220 The Mumbai Municipal Corporation Act [1888 : III Maharashtra Municipal Property Tax Board Act, 2011 (Mah. XIV of 2011) (hereinafter referred to as “the Municipal Property Tax Board”). (2) Notwithstanding anything contained in this Act, no appeal against rateable value or the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the Chief Judge of the Small Causes Court, when the subject matter of such rateable value, or the capital value or tax fixed or charged under this Act is under consideration of the Municipal Property Tax Board and where any such appeal is already preferred or reference under section 218C is already made, the same shall, upon proceedings being initiated by the Board, stand transferred to and be dealt with by the Municipal Property Tax Board.] 1[2[219AB]. Certain provisions to have overriding effect.— The provisions of sections 128, 140A, 154A, 156 and 168, as amended by the Maharashtra Municipal Corporations and Municipal Councils (Third Amendment) Act, 2010 (Mah. XXVII of 2010) 3[the Maharashtra Municipal Corporations and Municipal Councils (Amendment) Act, 2011 (Mah. XI of 2011) or the Mumbai Municipal Corporation and the Maharashtra (Urban Areas) Protection and Preservation of Trees (Amendment) Act, 2012 (Mah. VI of 2012), as the case may be], shall have effect notwithstanding anything inconsistent contained in Chapter VIII or in any other provisions of this Act, or in any judgment, decree or order of any court.] CHAPTER IX DRAINS AND DRAINAGE WORKS Municipal Drains