Application of Part VI to certain areas subject to certain modifications

(1) The provisions of this Part shall continue to extend to any area specified in clause (iv) of section 20 notwithstanding such area ceasing to be a notified area, and being declared to be a municipal district under section 4 of the Bombay District Municipal Act, 1901, or a village under section 4 of the Bombay Village Panchayats Act, 1933.

(2) If such area is declared to be a municipal district, the provisions of this Part shall, after such declaration, apply to such area in such manner as they apply to any municipal district constituted under the Bombay District Municipal Act, 1901.

(3) If such area is declared to be a village under section 4 of the Bombay Village Panchayats Act, 1933, the provisions of this Part shall after such declaration apply to such area subject to the following modifications :-

(i) in section 21—

(1) after sub-clause (b) in clause (1), the following new sub-clause shall be inserted, namely :-

" (bb) in villages the annual letting value determined in the manner prescribed ;"

(2) in clause (2)-

(a) after the word "have" where it occurs for the first time the words "in the municipal areas and in the areas of the Cantonments of Ahmedabad, Poona and Kirkee" shall be inserted ; and

(b) after the words " as the case may be " the following shall be inserted, namely:-

" and in village the same meanings as the words houses and lands have in the Bombay Village Panchayats Act, 1933."

(3) after clause (5), the following new clause shall be inserted, namely:-"(5A) 'Panchayat' means a panchayat established under the Bombay Village Panchayats Act, 1933 " ; and

(4) after clause (8) the following new clause shall be inserted, namely :-

"(9) 'Village' means a village as defined in clause (16) of section 3 of the Bombay Village Panchayats Act, 1933 " ;

(ii) in section 22 in the second proviso after the words " Provided further that " the words "in the municipal areas and in the areas of the Cantonments of Ahmedabad, Poona and Kirkee" shall be inserted ;

(iii) in section 23 in clause (c) after the words "local board " the words "or a Panchayat" shall be inserted ;

(iv) in section 24-

(1) in sub-section (1) after clause (b) the following new clause shall be inserted, namely:-

" (c) in the areas within the limits of a village by the Collector or by such officer as he may authorise in this behalf" ; and

(2) in sub-section (2) in clause (b) after the word "Kirkee" the words "and in any area within the limits of a village" shall be inserted ;

(v) in section 24A in sub-section (1) for the words "Collector of Ahmedabad or Poona" the words "Collector concerned " shall be substituted;

(vi) in section 27 after sub-section (1B) the following new sub-section shall be inserted, namely:-

"(1C) When any building or land assessed to Urban Immovable Property tax is situated in any village, if a remission or refund of the tax, levied on the owner or occupier of such building or land under the Bombay Village Panchayats Act, 1933, is granted under the said Act or the rules made thereunder, the Collector concerned shall remit or refund such portion of the Urban Immovable Property Tax, in such manner and subject to such conditions as may be prescribed "; and

(vii) in section 29 in sub-section (2), after the words ''following matters" the following new clause shall be inserted, namely:-

" (aa) the manner in which the annual letting value of buildings and lands in villages shall be determined; "

(4) If any portion of the Urban Immovable Property tax due in respect of any building or land situate within any such notified area for any period prior to its ceasing to be a notified area has remained in arrears on the date on which such area ceased to be a notified area, such portion shall notwithstanding anything contained in this Part or any law for the time being in force, be collected by the same authority by which and in the same manner in which such tax due in respect of the said building or land after such date may be collected.