Assessment book maintained under Corporation Act to contain entries showing categories to which buildings liable to cess belong and other particulars

(1) For the purpose of assessing the amount of cess leviable under this Chapter, the Municipal Commissioner shall, in a Schedule appended to the assessment book maintained by him under section 156 of the Corporation Act (which shall be deemed to be a part of such assessment book) cause additional entries to be made showing the Category to which every property on which the cess is leviable belongs to such other particulars as he deems necessary. Where a building is erected before the 1st day of September 1940, the building shall be classified as belonging to Category A. Where a building is erected between the period from the 1st day of September 1940 to 31st day of December 1950 (both inclusive), the building shall be classified as belonging to Category B. Where a building comprised in any property is erected between the period from the 1st day of January, 1951, to the day immediately preceding the date on which the provisions of the Bombay Building Repairs and Reconstruction Board Act, 1969 (Mah. XLVII of 1969) are brought into force in the area in which the building is situated, the building shall be classified as belonging to Category C. Where a floor or any part of a building is constructed subsequently, the date of construction, area and other description of such floor or part shall be shown separately. (2) Where additional entries regarding any land or building in existence in any area on the date on which this Chapter comes into force are made for the first time, the Municipal Commissioner shall give individual notice thereof to the person primarily liable for the payment of the property taxes in the manner laid down in sections 483 to 485-A (both inclusive) of the Corporation Act and also public notice thereof in the manner laid down in section 160 of that Act and of the place where the ward assessment book so amended, or a copy of it, may be inspected. When the first public notice is given, and whenever any such notice is given subsequently under the said section 160, the provisions of sections 161, 162, 163, 164 and 165 as modified for the purpose of this Chapter by sub-section (3) of this section, and of sections 166 and 167 of the Corporation Act shall, so far as may be, apply to such additional entries as they apply to the entry showing the amount of rateable value and other entries as they apply to the entry showing the amount of rateable value and other entries relating to any property entered in the assessment book, of which notice is given by the Municipal Commissioner. (3) In applying the provisions of sub-section (1) of section 165 of the Corporation Act, for the purposes of sub-section (2) of this section, for the words ‘the commissioner’ the words and figures “ the Commissioner in consultation with an Engineer of the Corporation and an Engineer of the Authority established under the Maharashtra Housing and Area Development Act, 1976 (Mah. XXVIII of 1977)”, shall be deemed to be substituted.