Bare Act
The Maharashtra Tax on Building (with Larger Residential Premises) (Re-Enacted) Act, 1979
Tax197931 sections
This Act levies a tax on buildings with larger residential premises in Maharashtra. The owner is primarily responsible for paying the tax but can recover it from the occupier. Assessing authorities keep a list of taxable premises and assess them, the assessment list is published, and there is a right of appeal.
- 1. Short title and commencement
- 2. Definitions
- 3. Levy and collection of tax on certain buildings
- 4. Primary responsibility for tax
- 5. Person liable to pay tax under Act entitled to recover tax from occupier of premises
- 6. Rights and remedies for recovery of amount under section
- 7. Appointment of assessing authorities
- 8. Preparation and maintenance of list of taxable premises in buildings
- 9. Assessment of taxable premises
- 10. Publication of assessment list and list of modifications
- 11. Appeal
- 12. Authorities competent to collect tax, etc
- 13. Tax to be charged on buildings, in respect of which it is leviable
- 14. Crediting amount of tax collected to State Government and submission of return of collection
- 15. Default of municipal corporation in collecting tax
- 16. Power of entry, inspection, etc
- 17. Refunds
- 18. Limitation for claims for refund
- 19. Penalty for default in payment of tax
- 20. Penalty for failure to furnish return
- 21. Offence of making false statement, etc
- 22. Punishment for obstruction
- 23. Offences by companies
- 24. Exemption of certain buildings from payment of tax
- 25. Tax under this Act leviable in addition to other taxes
- 26. Power to make rules
- 27. Repeal of Mah. XIX of
- 28. Preparation of list of taxable premises and assessment list and collection of tax for
- 29. Refund of amount paid under repealed Act to persons not liable to tax under this Act
- 30. Provision for revision of bill or refund order when it is not correct
- I. SCHEDULE
PDF: pending for this language.