Chapter VI POWERS OF TAXATION

1. (1) The State Government may, upon a request received from the Metropolitan Authority by notification in the Official Gazette, levy cess on lands and buildings in the Metropolitan Region or any part thereof, at such rate not exceeding give per centum, as may be determined by the State Government, of the rateable value of the property : Provided that, any land or building vested in or under the control or possession of the Central Government, the State Government or of any local authority shall be exempted form payment of the cess.
2. (2) Such cess may be levied at different rates for different areas and for different classes of properties.
3. (3) The cess shall be collected by the local authority within whose areas the properties are situated as if the cess were a property tax levied by it under the law governing that local authority and shall first be credited to the Consolidated Fund of the State, after deducting such portion thereof as may be prescribed as collection charges.
4. (4) The State Government shall after the appropriation made by the State Legislature by law in this behalf pay to the Authority, from time to time, from the proceeds of the cess sums equivalent to the net amount of the cess credited to the Consolidated Fund of the State for being utilised by the Authority for the purposes of this Act.
5. (5) Landlord shall, in respect of any premises situated in the Metropolitan Region, be entitled to make any increase in the rent of the premises on account of the payment by him of the cess levied under this section. Explanation.- For the purpose of this section, "rent" means the rent specified in the Maharashtra Rent Control Act, 1999 (Mah. XVIII of 2000).

1. (1) Where, in the opinion of the Metropolitan Authority as a consequence of any development project or scheme having been executed by the Metropolitan Authority in any area the value of any land in that area has increased or will increase, the Metropolitan Authority shall be entitled to levy upon the owner of the land or any person having an interest therein, a betterment charge in respect of the increase in value of the land resulting from the execution of the development project or scheme.
2. (2) Such betterment charge shall be an amount not exceeding one-half of the amount by which the value of the land on the completion of the execution of the development project or scheme, estimated as if the land were clear of buildings, exceeds the value of the land immediately before such execution estimated in like manner : Provided that, in levying betterment charge on any land the Metropolitan Authority shall have regard to the extent and nature of benefit accruing to the land from the development project or scheme and such other factors as may be laid down by rules made in this behalf.
3. (3) No betterment contribution shall be payable by the Government, the Authority or other local authority in respect of any land which is the property of the Government, the Authority or other local authority.

1. (1) When it appears to the Metropolitan Authority that any particular development project or scheme is sufficiently advanced to enable the amount of the betterment charge to be determined, the Metropolitan Authority may, by an order made in this behalf, declare that for the purpose of determining the betterment charge the execution of the development project or scheme shall be deemed to have been completed and shall thereupon give notice in writing to the owner of the land or any person having an interest therein that the Metropolitan Authority proposes to assess to amount of the betterment charge in respect of the land under the last preceding section.
2. (2) The Metropolitan Authority shall then assess the amount of betterment charge payable by the person concerned after giving such person a reasonable opportunity to be heard and such person shall, within one month from the date of receipt the Metropolitan Authority, inform the Metropolitan Authority by a declaration in writing that he accepts the assessment dissents from it.
3. (3) When the assessment proposed by the Metropolitan Authority is accepted by the person concerned within the period specified in sub-section (2) such assessment shall be final.
4. (4) If the person concerned dissents from the assessment or fails to give the Metropolitan Authority the information required by sub-section (2) within the period specified therein, the matter shall be determined by arbitrators in the manner provided in the next following section.

For the determination of the matter referred to in sub-section (4) of section 33, the provisions regarding arbitration under the Arbitration and Conciliation Act, 1996 (26 of 1996), shall be applicable.

1. (1) The betterment charge levied under this Act shall be payable in such number of instalments and each instalment shall be payable at such time and in such manner as may be fixed by rules.
2. (2) Any arrear of betterment charge shall bear interest at the prescribed rate and shall be recoverable as an arrear of land revenue.

1. (1) Any person liable to the payment of betterment charge may, at his option instead of making a payment thereof to the Metropolitan Authority, execute an agreement with the Authority to leave the said payment outstanding as a charge on his interest in the land, subject to the payment in perpetuity of interest at the prescribed rate, the first annual payment of such interest being made at such time and in such manner as may be fixed by the rules : Provided that, within a period of ten years from the date on which the first payment of interest is made by any person, he may, at any time, pay the betterment charge in full in a lumpsum and thereupon the agreement executed by him shall stand terminated and the charge created by him on his interest in the land shall also stand released.
2. (2) Every payment due from any person in respect of a betterment charge and every charge referred to in sub-section (1) shall notwithstanding anything contained in any other law for the time being in force but subject to the payment of any dues of the Government, or of any local authority, be the first charge upon the interest of such person in such land.