The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979
The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979
This Act regulates an annual tax on larger residential properties located within municipal corporation areas across Maharashtra, including Mumbai, Pune, and Nagpur. It applies to owners and tenants of spacious homes exceeding 125 square meters in Mumbai, or 150 square meters in other cities, with rateable values over 1,500 rupees. Although landlords are primarily liable for paying, they can legally recover the tax from their tenants. This law matters because it generates essential state revenue by taxing wealthier residents who occupy larger living spaces, utilizing municipal corporation systems to collect these funds and transfer them directly to the Maharashtra treasury.
- 1. Short title, extent 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 the Act entitled to recover amount of tax from occupier of premises.
- 6. Rights and remedies for recovery of amount under section 5.
- 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 by collecting authority.
- 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 statements, etc.
- 22. Punishment for obstruction.
- 23. Offences by companies.
- 24. Exemptions 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 1974.
- 28. Preparation of list of taxable premises and assessment list and collection of tax for 1974-79.
- 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 Refund of amount paid under repealed Act to persons not liable to tax under this Act.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.
PDF: pending for this language.