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The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.

Maharashtra

An Act to provide for levy of tax on buildings in Corporation areas in the State of Maharashtra, which contain larger residential premises.

Act number
29 of 1979
Ministry
Govt of Maharashtra
Department
Urban Development Department
Enacted
12 Sep 1979

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

30 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Levy and collection of tax on certain buildings.
  4. Section 4Primary responsibility for tax.
  5. Section 5Person liable to pay tax under the Act entitled to recover amount of tax from occupier of premises.
  6. Section 6Rights and remedies for recovery of amount under section 5.
  7. Section 7Appointment of assessing authorities.
  8. Section 8Preparation and maintenance of list of taxable premises in buildings.
  9. Section 9Assessment of taxable premises.
  10. Section 10Publication of assessment list and list of modifications.
  11. Section 11Appeal.
  12. Section 12Authorities competent to collect tax, etc.
  13. Section 13Tax to be charged on buildings, in respect of which it is leviable.
  14. Section 14Crediting amount of tax collected to State Government and submission of return of collection by collecting authority.
  15. Section 15Default of municipal corporation in collecting tax.
  16. Section 16Power of entry, inspection, etc.
  17. Section 17Refunds.
  18. Section 18Limitation for claims for refund.
  19. Section 19Penalty for default in payment of tax.
  20. Section 20Penalty for failure to furnish return.
  21. Section 21Offence of making false statements, etc.
  22. Section 22Punishment for obstruction.
  23. Section 23Offences by companies.
  24. Section 24Exemptions of certain buildings from payment of tax.
  25. Section 25Tax under this Act leviable in addition to other taxes.
  26. Section 26Power to make rules.
  27. Section 27Repeal of Mah. XIX of 1974.
  28. Section 28Preparation of list of taxable premises and assessment list and collection of tax for 1974-79.
  29. Section 29Refund of amount paid under repealed Act to persons not liable to tax under this Act.
  30. Section 30Provision for revision of bill or refund order when it is not correct.