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.

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	197929
Act Number:	29
Enactment Date:	1979-09-12
Act Year:	1979
Short Title:	The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Long Title:	An Act to provide for levy of tax on buildings in Corporation areas in the State of Maharashtra, which contain larger residential premises.
Ministry:	Ministry of Govt of Maharashtra
Department:	Urban Development Department
Type:	STATE
Location:	Maharashtra


Schedule 1. SCHEDULE Order Appendix Forms

Title	Files

Title	Files

Title	Files

Show all section The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979. LEVY AND ASSESSMENT OF TAX COLLECTION OF TAX MISCELLANEOUS TRANSITIONAL AND SPECIAL PROVISIONS


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


Schedule 1. SCHEDULE Order Appendix Forms

Schedule 1. SCHEDULE