Chapter II ESTABLISHMENT OF MAHARASHTRA MUNICIPAL PROPERTY TAX BOARD

1. (1) The State Government shall, by notification in Official Gazette, constitute a Board to be known as the Maharashtra Municipal Property Tax Board to exercise the powers conferred on, and to perform the functions assigned to it, under this Act.
2. (2) The Board shall be a body corporate, having perpetual succession and a common seal and shall have the power to acquire, hold and dispose of the property, both movable and immovable and to contract and shall, by the name as aforesaid, sue or be sued.

1. (1) The Board shall consist of a Chairperson and not exceeding four other Members.
2. (2) The Chairperson shall be a person who is a retired judge of the Supreme Court or a High Court or a retired officer who has been Chief Secretary or an Additional Chief Secretary to the State Government or Secretary to the Government of India.
3. (3) The other Members shall be the persons who have adequate knowledge and experience in the field of municipal administration, or valuation of properties or dealing with problems relating to urban affairs, municipal finance, economics, engineering, law or management.

1. (1) The Governor shall, on the advice of the State Government, appoint a person as Chairperson and other Members of the Board.
2. (2) The person appointed as a Chairperson or a Member of the Board must not have any financial or other interest which is likely to prejudicially affect his function as a Chairperson or a Member of the Board or hold any share or interest, whether in his own name or otherwise in the body corporate or association of persons or a firm that is engaged in the business of construction of buildings providing housing accommodation and carrying on business of sale or disposal of flats in such buildings.
3. (3) The appointments of the Chairperson and the Members of the Board shall be notified in the Official Gazette.
4. (4) The persons appointed as the Chairperson and Members of the Board shall, before entering upon office, make and subscribe before the Governor an oath or affirmation according to the form as prescribed by rules.
5. (5) The person appointed as a Chairperson or a Member of the Board may, by writing under his hand addressed to the Governor, resign his office.

The Governor, on recommendation of the State Government, may, by order, remove from office the Chairperson or any other Member, if he,-

1. (a) has been adjudged as an insolvent, or
2. (b) has been convicted of an offence which, in the opinion of the State Government, involves moral turpitude, or
3. (c) has become physically or mentally incapable of acting as a Chairperson or a Member, or
4. (d) has acquired such financial or other interest as is likely to affect prejudicially his functioning as a Chairperson or a Member, or
5. (e) has so abused his position so as to render his continuance in office prejudicial to the public interest.

1. (1) The Chairperson and the other Members shall hold office as such for a term of five years from the date of entering upon office, but shall not be eligible for re-appointment: Provided that, no Chairperson or any other Member shall hold office as such after he has attained,-
   • (a) in case of Chairperson, the age of sixty-five years, and
   • (b) in case of any other Member, the age of sixty-two years.
2. (2) The salaries and allowances payable to, and other terms and conditions of service of, the Chairperson and the other Members shall be such as may be prescribed by rules.
3. (3) The salaries and allowances payable to, and other conditions of service of, the Chairperson and the other Members shall not be varied to their disadvantage after the appointment.
4. (4) If the post of Chairperson becomes vacant for any reason, the Governor may appoint any Member to hold the additional charge of the post of Chairperson till the post is filled in by a regular appointment.

1. (1) The Headquarters of the Board shall be at Mumbai and the Board shall normally sit at Mumbai, but may hold its sittings at any other places within the State as the exigency of the work of the Board may require.
2. (2) The Board shall observe such rules of procedure in regard to transaction of its business at its meeting including quorum as may be prescribed by rules.
3. (3) The Chairperson shall preside over the meetings of the Board and if the Chairperson, for any reason, is unable to attend a meeting of the Board, any other Member of the Board chosen by the Members present at the meeting from amongst themselves shall preside at the meeting.
4. (4) All questions which come up before any meeting of the Board shall be decided by majority of the Members present and voting, and in the event of an equality of votes, the Chairperson or in his absence, the person presiding, shall have a second or casting vote.
5. (5) The Chairperson shall be first among equals and shall have the powers of general superintendence and directions in the conduct of the affairs and administrative matters of the Board and shall exercise and discharge such other powers and functions of the Board, as may be assigned to him by the Board.

No act or proceedings of the Board shall be invalid merely by reason of,-

1. (a) any vacancy or any defect in the constitution of the Board ; or
2. (b) any defect in the appointment of the Chairperson or a Member of the Board ; or
3. (c) any irregularity in the procedure of the Board not affecting the merits of the case.

1. (1) The Board may create such posts of officers and employees and fill up such posts as may be approved by the State Government.
2. (2) The terms and conditions of service including salaries and allowances of the officers and employees appointed under sub-section (1) and sub-section (5) shall be such as are applicable to the officers and employees of equivalent grades and scales under the State Government.
3. (3) The Board may take over and employ such staff of the State Government, as State Government may make available.
4. (4) All Government employees taken over and employed under sub- section (3), shall have a lien on their post in the service of the State Government and the period of their service under the Board shall, on repatriation to the service of the State Government, be counted for the purpose of their promotion, increments, pensions and other matters relating to their service.
5. (5) The Board shall have a Secretary, who shall be appointed by the State Government, to exercise such powers, and perform such duties, under the control of the Chairperson, as may be specified by regulations made by the Board.
6. (6) The Board may appoint consultants or Committees of experts to assist the Board in the discharge of its functions on such terms and conditions as the Board may, by order, determine.

1. (1) The expenditure incurred by the Board for meeting the salaries and allowances including contingencies of the Chairperson, Member, Secretary and officers and employees serving under the Board shall be defrayed out of the Municipal Property Tax Board Fund constituted under section 16.
2. (2) The expenditure towards contingencies for maintaining normal financial activities shall be met out of the aforesaid Fund.