The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
maharashtra · 1979
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Levy and collection of tax on certain buildings.
- S. 4Primary responsibility for tax.
- S. 5Person liable to pay tax under the Act entitled to recover amount of tax from occupier of premises.
- S. 6Rights and remedies for recovery of amount under section 5.
- S. 7Appointment of assessing authorities.
- S. 8Preparation and maintenance of list of taxable premises in buildings.
- S. 9Assessment of taxable premises.
- S. 10Publication of assessment list and list of modifications.
- S. 11Appeal.
- S. 12Authorities competent to collect tax, etc.
- S. 13Tax to be charged on buildings, in respect of which it is leviable.
- S. 14Crediting amount of tax collected to State Government and submission of return of collection by collecting authority.
- S. 15Default of municipal corporation in collecting tax.
- S. 16Power of entry, inspection, etc.
- S. 17Refunds.
- S. 18Limitation for claims for refund.
- S. 19Penalty for default in payment of tax.
- S. 20Penalty for failure to furnish return.
- S. 21Offence of making false statements, etc.
- S. 22Punishment for obstruction.
- S. 23Offences by companies.
- S. 24Exemptions of certain buildings from payment of tax.
- S. 25Tax under this Act leviable in addition to other taxes.
- S. 26Power to make rules.
- S. 27Repeal of Mah. XIX of 1974.
- S. 28Preparation of list of taxable premises and assessment list and collection of tax for 1974-79.
- S. 29Refund of amount paid under repealed Act to persons not liable to tax under this Act.
- S. 30Provision for revision of bill or refund order when it is not correct.