Vidhi Codex

The Maharashtra Municipal Property Tax Board Act, 2011

The Maharashtra Municipal Property Tax Board Act, 2011

Tax201131 sections6 chapters

This Act establishes the Maharashtra Municipal Property Tax Board to oversee the administration and collection of property taxes across various municipal corporations and councils in the state. The Board is a corporate body headed by a retired judge and composed of experts in municipal administration and valuation. It is designed to ensure that property taxes are levied fairly and efficiently under the relevant municipal laws. By centralizing these functions, the Act aims to improve urban revenue management and resolve disputes related to property valuations, ultimately supporting the financial health of local urban bodies.

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Chapter I PRELIMINARY →

  1. 1Short title and commencement.
  2. 2Definitions.

Chapter II ESTABLISHMENT OF MAHARASHTRA MUNICIPAL PROPERTY TAX BOARD →

  1. 3Constitution of Board.
  2. 4Composition of Board.
  3. 5Appointment of Chairperson and Members and Chairperson and Members not to have financial or other interest.
  4. 6Removal of Chairperson and Members.
  5. 7Term of office, salaries and allowances and others conditions of service of Chairperson and Members.
  6. 8Headquarters of, and transaction of business of Board.
  7. 9Vacancy, etc., not to invalidate proceedings of Board.
  8. 10Officers and employees of Board.
  9. 11Expenditure incurred on account of salaries and allowances including contingencies.

Chapter III FUNCTIONS OF BOARD →

  1. 12Functions of Board.
  2. 13Productions and inspection of accounts and documents.
  3. 14Power to enter into land or building.

Chapter IV FINANCE, ACCOUNTS AND AUDITS →

  1. 15Grants and advances to Board.
  2. 16Constitution of Board Fund.
  3. 17Budget of Board.
  4. 18Accounts and Audit of Board.
  5. 19Delegation of powers and functions by Board.
  6. 20Chairperson, Members, officers and employees to be public servants.
  7. 21Appeal against Board decision.

Chapter V POWER TO MAKE RULES AND REGULATIONS →

  1. 22Rules.
  2. 23Regulations.

Chapter VI MISCELLANEOUS →

  1. 24Transparency in functioning of Board.
  2. 25Proceedings before Board to be judicial proceedings.
  3. 26Protection of action taken in good faith.
  4. 27Power of State Government to supersede the Board.
  5. 28Direction by State Government.
  6. 29Removal of difficulty.
  7. 30Amendment of certain enactments.
  8. 31Repeal of Mah. Ord. XI of 2011 and saving.

PDF: pending for this language.