Bare Act
The Borough Municipalities (Validation of Certain Taxes on Building and Lands) Act, 1965
Tax19656 sections
This Act was enacted to retroactively validate property and water taxes collected by specific municipal boroughs in India. Previously, some municipalities calculated taxes based on methods like floor area or capital value, which were challenged in court because the original law only explicitly authorized "annual letting value." This Act amends the Bombay Municipal Boroughs Act, 1925, to formally recognize these alternative valuation methods. It ensures that past tax collections remain valid and provides a clear legal process for municipalities to recover outstanding dues, while granting property owners a specific window to appeal if they believe their tax assessment is incorrect.
- 1. Short title
- 2. Definitions
- 3. Amendment of sections 3 and 75 of Bom. XVIII of
- 4. Levy and collection of taxes by certain Borough Municipalities in respect of Mills, Factories and buildings and lands connected therewith, or in respect of vacant lands
- 5. Sums due on account of such taxes to be paid to and recovered by municipal authority concerned
- 6. Saving
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