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The Mumbai Municipal Corporation Act.

Maharashtra · state statute
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1888 : III]   1 
 
THE MUMBAI MUNICIPAL CORPORATION ACT 
 
[Text as on 30th December 2025] 
____________ 
CONTENTS 
PREAMBLE. 
SECTIONS. 
CHAPTER I 
PRELIMINARY 
 1.   Short title and extent. 
 2.   Repeal of enactments. 
 3.   Definitions of terms. 
CHAPTER II 
THE MUNICIPAL CONSTITUTION 
Municipal Authorities 
 4.   Municipal Authorities. 
(A) The Municipal Corporation 
 5.   Composition of Corporation. 
 5A.   Reservation of seats.  
 5B.   Person contesting election  for reserved seat to submit Caste Certificate and Validity  
             Certificate. 
Duration of the Corporation : Term of Office of Councillors : 
Casual vacancies, etc. 
 6.   Duration of the Corporation. 
 6A.   Term of office of Councillors. 
 6B.   Election to constitute Corporation. 
 6C.  Appointment of Administrator. 
 7.   [Deleted]. 
 7A.   [Deleted]. 
 7B.   Councillor to vacate all offices if he ceases to be a councillors. 
 8.   Re-eligibility of persons ceasing to be a councillors. 
 9.   Casual vacancies how to be filled up. 
 10.   Publication of names of councillors in the Official Gazette. 
Qualifications and Disqualifications of Voters and Councillors 
 11.   Persons qualified to vote. 
 11A.  [Deleted]. 
 12.   [Deleted]. 
 13.   [Deleted]. 
 14.   Qualification for election as a councillor at a ward election. 
2 The Mumbai Municipal Corporation Act [1888 : III 
 14A.  [Deleted]. 
 15.   [Deleted]. 
 15A.  [Deleted]. 
 16.   Disqualifications for being a councillor. 
 17.   A person becoming disqualified to cease to be a councillor. 
 18.  Questions as to disqualifications to be determined by Chief Judge of the Small Cause  
                           Court. 
 18-1A.   Liability of Councillor to removal from office.  
Municipal Election Roll 
 18A.  State Election Commission.  
 18AA.  Power of State Election Commissioner to issue directions to prevent impersonation. 
 19.   Division of Brihan Mumbai into single member wards and preparation of municipal  
             election roll therefor.                                                                                                                                                                                            
 20.   [Deleted].  
 21.   Right to vote.  
 21A.  [Deleted].  
 21B.   [Deleted].  
 21C.   [Deleted].  
 21D.  [Deleted].  
Elections of Councillors 
 22.   Date of Election.  
 23.   [Deleted].  
 24.   [Deleted].  
 25.   Notice to be given of day fixed for ward elections.  
 26.   Candidates at ward elections must be nominated. Provisions regarding nomination.  
 26A.  Deposit by candidates.  
 27.   Poll to be taken when a ward election is contested.  
   Names of Candidates validly nominated to be published. 
 27A.  Prohibition of canvassing in or near polling stations.  
   Names of Candidates validly nominated to be published. 
 27AA.  Prohibition of public meetings on the day preceding the day of poll and on the day of 
             poll.  
 27B.   Penalty for disorderly conduct in or near polling stations.  
 27C.   Penalty for misconduct at polling stations.  
 28.   Provisions respecting contested ward elections.  
 28A.  Maintenance of secrecy of voting.  
 28B.   Officers, etc., at elections not to act for candidates or to influence voting.  
 28C.   Breaches of official duty in connection with elections.  
 28D.  Removal of ballot papers from polling stations to be an offence.  
 28E.   Other offences and penalties therefor.  
1888 : III]  The Mumbai Municipal Corporation Act 3 
 28F.   What is a corrupt practice.  
 28G.  Corrupt practices, criminal offences and procedure.  
 28H.  Adjournment of poll in emergencies.  
 28I.   Fresh ballot in the case of destruction, etc., of ballot boxes.  
 29.   State Government may make rules for the conduct of elections.  
 30.   [Deleted].  
 30A.  [Deleted]. 
 31.  [Deleted].  
 31A.  [Deleted].  
 32.  Declaration of results of elections.  
 33.  Election petitions to be heard and disposed of by Chief Judge of the Small Causes  
                          Court.  
 34.  Procedure if election fails or is set aside.  
Appointment of Councillor’s by State Government 
 35.  [Repealed].  
Proceedings of the Corporation 
 36.  Provisions regulating the corporation’s proceedings.  
 36A.  Power to order withdrawal of member.  
Mayor 
 37.  Mayor and Deputy Mayor.  
 37IA.  Leader of Opposition.  
 37IA-I.  Leader of the House.  
 37IB.  [Deleted].  
 37IC.  [Deleted].  
 37ID.  [Deleted].  
 37IE. [Deleted].  
Honoraria, Fees and Allowances 
 37A.  Honoraria, fees or allowances.  
 37B.  [Deleted]. 
Committees 
 38.  Appointment of consultative committees for special purposes.  
 38A.  Special Committees of the corporation.  
 38B.  Special committees of the Standing Committee, the improvements Committee or the  
                          Education Committee. 
 38C.  Appointment of sub-committees by the Improvements Committee.  
 39.  Appointment of primary Education Consultative Committee.  
 40.  A Committee may be appointed for other educational purposes.  
 41.  Appointment of Hospital Committee.  
 42.  Constitution of Standing Committee.  
4 The Mumbai Municipal Corporation Act [1888 : III 
 43.  Members of the Standing Committee when to be appointed.  
 44.  Appointment of Chairman of Standing Committee.  
 45.  Members of the Standing Committee to retire by rotation.  
 46.  Appointment of members of Standing Committee to replace those who retire.  
 46A.  Member of the Standing Committee absenting himself for three months from meetings 
                          to vacate seat. 
 47.  Casual vacancies in the Standing Committee how to be filled up.  
 48.  Each Standing Committee to continue in office till a new Committee is appointed.  
 49.  Provisions regulating the proceedings of the Standing Committee. 
 49A.  Improvements Committee to be constituted for the purpose of carrying out the  
                          improvement of the city. 
 49B.  Constitution of the Improvements Committee.  
 49C.  Members of Improvements Committee when to be appointed.  
 49D.  Appointment of Chairman of Improvements Committee.  
 49E.  Members of Improvements Committee to retire by rotation.  
 49F.  Appointment of members of Improvements Committee to replace those who retire.  
 49G.  Casual vacancies in the Improvements Committee how to be filled up.  
 49H.  Improvements Committee to continue in office till a new Committee is appointed. 
 49I.  Provisions to regulate the proceedings of the Improvements Committee.  
 50.  Constitution of Brihan Mumbai Electric Supply and Transport Committee and term of  
                          office of its members. 
 50A.  Disqualification of members of Brihan Mumbai Electric Supply and Transport    
                          Committee. 
 50B.  Casual vacancies how to be filled up.  
 50C.  Chairman of Brihan Mumbai Electric Supply and Transport Committee.  
 50D.  Meetings of Brihan Mumbai Electric Supply and Transport Committee.  
 50E.  Fees for attendance at meetings of Brihan Mumbai  Electric Supply and Transport  
                          Committee. 
 50F.  Sub-Committees of the Brihan Mumbai Electric Supply and Transport Committee.  
 50G.  Constitution of Education Committee.  
 50H.  Members of Education Committee when to be appointed.  
 50I.  Disqualifications of Members of Education Committee.  
 50J.  Appointment of Chairman of Education Committee.  
 50K.  Members of Education Committee to retire by rotation.  
 50L.  Appointment of members of Education Committee to replace those who retire.  
 50M.  Casual vacancy in Education Committee how to be filled up.  
 50N.  Each Education Committee to continue in office till new Committee is appointed.  
 50O.  Education Committee to act not-withstanding default etc., in appointment of members.  
 50P.  Meetings of Education Committee.  
 50Q.  Right of Municipal Commissioner and Education Officer to be present.  
1888 : III]  The Mumbai Municipal Corporation Act 5 
 50R.  Appointment of sub-committees by Education Committee.  
 50S.  Elections to Committees to be by proportional representation.  
 50T.  [Deleted].  
Wards Committees 
 50TT.  Constitution of Wards Committees.  
Provisions regarding validity of proceedings 
 51.  Vacancy in Corporation or in any Committee not to invalidate its proceedings.  
 52.  Proceedings of corporation, etc., not vitiated by disqualification, etc., of members  
                          thereof. 
 53.  Proceedings of meetings to be deemed to be good and valid until the contrary is  
  proved. 
 53A.  Exercise of powers and discharge of duties of any committee by corporation.  
 53B.  Removal of Chairman or Deputy Chairman of committees.  
(F) The Municipal Commissioner 
 54.  Appointment of the Commissioner.  
The Director 
 54A.  Appointment of the Director.  
Deputy Municipal Commissioner 
 55.  Appointment of a Deputy Municipal Commissioner.  
 56.  Functions of the Director and a Deputy Commissioner.  
 56A.  Appointment of Deputy Municipal Commissioner (Improvements).  
 56B.  Functions of the Deputy Commissioner (Improvements).  
Remuneration of Commissioner, Director and Deputy Commissioner 
 57.  Salary of the Commissioner.  
  Duties which may be undertaken by the Commissioner outside of this Act. 
 58.  Remuneration of the Director and a Deputy Commissioner.  
 58A.  Remuneration of the Deputy Municipal Commissioner (Improvements).  
Provisions for absence of Commissioner, Director or Deputy Commissioner on leave 
 59.  Grant of leave of absence to the Commissioner, Director or Deputy Commissioner. 
  Allowance whilst absent on leave.  
  Appointment and remuneration of acting Commissioner or acting Director or a Deputy 
  Commissioner. 
Disqualifications of the Commissioner, 
Director and Deputy Commissioner 
 60.  Commissioner, Director and Deputy Commissioner not to be interested in any contract 
                          with the corporation. 
(G) The General Manager 
 60A.  Appointment of General Manager.  
 60B.  Leave of absence to General Manager.  
 60C.  Disqualifications of General Manager.  
6 The Mumbai Municipal Corporation Act [1888 : III 
 60D.  Appointment of Chief Accounts Officer. 
CHAPTER III 
DUTIES AND POWERS OF THE MUNICIPAL AUTHORITIES 
Obligatory and Discretionary Duties of the Corporation 
 61.  Matters to be provided for by the corporation.  
 62.  Corporation to provide a monthly sum to State Government for maintaining certain  
                          medical institutions in Mumbai. 
 62A.  Fees to be charged by the corporation in public hospitals and dispensaries.  
 62B.  Extent of benefit to corporation by change in policy of State Government in regard to  
                          their liability in respect of primary education. 
 62BB.  Directions by State Government regarding subjects etc., in schools.  
 62C.  Primary schools and schools maintained by grants to be open to officers appointed by  
                          State Government for inspection. 
 62D.  Corporation to provide annual sum for the Prince of Wales Museum of Western India.  
 62E.  Corporation to provide for maintenance of lunatics.  
 63.  Matters which may be provided for by the corporation at their discretion.  
 63A.  Performance of functions by agencies.  
 63B.  Environment Status Report.  
Respective Functions of the Several Municipal Authorities 
 64.  Functions of the several municipal authorities.  
Prevention of delay in discharge of official duties 
 64A.  Citizen’s Charter.  
 64B.  Delegation of powers.  
 64C.  Disciplinary action.  
 64D.  Non-application of provision of section 64C in certain circumstances.  
 65.  Corporation may call for extracts from proceedings etc., from committees.  
 66.  Corporation may require the commissioner to produce documents and furnish r eturns, 
                          reports, etc.  
 66A.  Right to ask questions.  
 66B.  Discussion on urgent public matters.  
 66C.  Asking for statement from Commissioner.  
 67.  Exercise of powers to be subject to sanction by Corporation of the necessary  
                          expenditure.  
 68.  Delegation of powers of Municipal Authorities.  
 68A.  [Deleted].  
 68AA.  Government officers may be empowered to exercise certain powers, etc., of the  
                          Commissioner. 
 68B.  [Deleted].  
Contracts 
 69.  Power to the Commissioner to execute contracts on behalf of the corporation.  
 70.  Mode of executing contracts.  
1888 : III]  The Mumbai Municipal Corporation Act 7 
 71.  Contract not binding on the corporation unless executed as prescribed in section 70.  
 72.  Tenders to be invited for contracts involving expenditure exceeding three lakhs rupees. 
 72A.  Power to execute contract with unemployed Engineers.  
 73.  Security when to be taken for performance of contract.  
 73-1A.  Saving of contracts under Chapter XVI-A.  
CHAPTER IV 
MUNICIPAL OFFICERS AND SERVANTS 
Special Engineer, City Engineer, Hydraulic Engineer, Executive Health Officer, 
Education Officer, Municipal Secretary, Municipal Chief  
Auditor and other Officers 
 73A.  Appointment of Special Engineer.  
 74.  Appointment of city engineer, executive health officer and hydraulic engineer.  
 75.  Time within which vacancy in office of city engineer or executive health officer or   
                          hydraulic engineer must be filled up. 
 76.  Executive health officer to be the consulting officer of health under Bombay Act  VI of  
                          1867. 
Education officer 
 76A.  Appointment of Education Officer.  
Appointment of Medical Officers in connection with 
measures of public medical relief 
 76B.  Corporation to appoint qualified medical practioners to the charge of hospitals  
                          maintained by the corporation. 
Municipal Secretary 
 77.  Appointment of Municipal Secretary.  
 78.  Appointment of clerks and servants subordinate to the Municipal Secretary.      
  Control, etc., of the said clerks and servants.                      
Municipal Chief Auditor 
 78A.  Appointment of Municipal Chief Auditor.  
 78B.  Appointment, salaries, fees, allowances and duties of assistant auditors, Clerks and  
  servants subordinate to the municipal chief auditor. 
  Control, etc., of the said assistant auditors, clerks and servants. 
Municipal Chief Accountant 
 78C.  Appointment of Municipal Chief Accountant (Finance). 
 78D.  Appointment of Municipal Chief Accountant (Water Supply and Sewerage).  
 78E.  Appointment of Municipal Chief Accountant (Treasury). 
Other Officers and Servants 
 79.  Schedule of other officers and servants t o be prepared by the commissioner and  
                          sanctioned by the Standing Committee or the Education Committee. 
 80.  Restriction of employment of permanent officers and servants.  
 80A.  Power of appointment in whom to vest.  
 80B.  Manner of making appointment.  
8 The Mumbai Municipal Corporation Act [1888 : III 
Leave of Absence, Acting Appointments, etc. 
 81.  Standing Committee to frame regulations for grant of leave, etc.  
  Such regulations to be subject to confirmation by the Corporation, and, 106 if made 
  under clause (f) by State Government. 
 82.  [Repealed by Bom. VI of 1922].  
 83.  Power of suspending, reducing, removing or dismissing and imposing other penalties  
                          in whom to vest. 
 84.  Leave of absence by whom to be granted.  
 84A.  Saving in respect of officers and servants appointed under Chapter XVI-A.  
 85.  Acting appointment. 
 85A.  Temporary appointment.  
Disqualifications of Municipal Officers and Servants 
 86.  Municipal officer or servant not to be interested in any contract with the corporation.  
 86A.  Sanction for prosecution of officers and servants of Corporation.  
CHAPTER IV-A 
DISCLOSURE OF SPECIFIED INFORMATION 
 86A.  Disclosure of specified information.  
CHAPTER V 
MUNICIPAL PROPERTY AND LIABILITIES 
Acquisition of Property 
 87.  Powers of Corporation as to acquisition of property.  
 88.  Transfer to the Corporation of the property of the Municipal Corporation.  
 89.  Conditions affecting the vesting of the Vehar water works in the Corporation.  
 89A.  Lands and Buildings specified in Schedule V to vest in Government.  
 89B.  [Deleted].  
 89C.  The Victoria and Albert Museum renamed as Dr. Bhau Daji Lad Museum and the site  
                          thereof to vest in the Corporation. 
 89D.  Central Vaccine Depot at Parel to vest in the Corporation.  
 89E.  All buildings used for primary education and the sites thereof to vest in the 
                          Corporation.  
 89F.  Corporation to repay to State Government the amount of grant made for purpose of  
                          primary education in respect of certain buildings or sites if used for other purposes. 
 90.  Acquisition of immovable property by agreement.  
 91.  Procedure when immovable property cannot be acquired by agreement.  
 91A.  Transfer of property to the corporation.  
 91AA.  Power to grant lease of plot No. 3 the Cooperage Plot, or part thereof.  
 91AAA.  Power to lease part of plot No. 4(b) the Marine Lines Maidan, for certain purposes.  
 91B.  Vesting of property in Government on the termination of lease s granted by the  
                           corporation. 
 91C.  Power to apply certain lands vested in the corporation to the purpose of any scheme  
                          under this Act. 
1888 : III]  The Mumbai Municipal Corporation Act 9 
 91D.  Property of abolished municipalities and local authorities vesting in corporation.  
 91DA.  Property of abolished municipalities and local authorities in extended suburbs vesting  
                          in corporation. 
 91E.  Decision of claims to property by or against the corporation in the suburbs and the  
                          extended suburbs. 
 91F.  Requisitioning of premises, vehicles, etc., for elections.  
 91G.  Payment of compensation.  
 91H.  Power to obtain information.  
 91I.  Eviction from requisitioned premises.  
 91J.  Release of premises from requisition.  
 91K.  Power to make rules.  
 91L.  Penalty for contravention of any order regarding requisitioning.  
Disposal of Property 
 92.  Provision governing the disposal of Municipal property.  
 92A.  Obligation annexed to property binding on transferee.  
Liabilities 
 93.  Debts payable by the Corporation. 
  Vehar water-works debts.  
  The consolidated loan.  
  House rate and market loans of 1867-68.  
  New drainage loan of 1878.  
  Sanitary works’ loans of 1885, 1886 and 1888.  
  Tansa water-works’ loan.  
  Drainage and water-works’ loan of 1888. 
Repayment of Moneys due to the Government 
 94.  Vehar water-works’ debt repayable in-monthly instalments. 
 95.  Period of repayment of consolidated loan.   
  Mode of repayment.            
 96.  Payments to whom to be made.      
  Notice of payments to be published.            
 97.  In case of non-payment report to be made to the Chief Secretary to State Government.  
 98.  Arrears may be recovered by detention of moneys due to the corporation or b y 
                      attachment of the municipal fund, etc. 
 99.  Attachment not to defeat prior charge legally made.  
 100.  Revision of Vehar water -works to the Government in case of default in payment of  
                          any instalment of the debt due on their account. 
 101.  Other rights, remedies of the Government not to be affected.  
 102.  Method of appropriating payments on account of the Vehar water-works.  
 103.  Method of appropriating payments on account of the consolidated loan.  
 
10 The Mumbai Municipal Corporation Act [1888 : III 
Repayment of House-rate and Market Loans of 1867-68 
 104.  Sinking fund for house-rate and market loans to be maintained.  
Publication of Annual Account of Balances due on Loans 
 105.  Account of balances due on loans to be published by the Commissioner yearly.  
CHAPTER V-A 
POWER TO EVICT PERSONS FROM CORPORATION PREMISES 
 105A.  Definitions.  
 105B.  Power to evict person from Corporation premises.  
 105C.  Power to recover rent or damages as arrears of property taxes.  
 105D.  Rent to be recovered by deduction from salary or wages in case of corporation 
                          employees. 
 105E.  Commissioner to have powers of Civil Court.  
 105F.  Appeals.  
 105G.  Finality of orders.  
 105H.  Power to make regulations.  
 CHAPTER VI 
BORROWING POWERS 
 106.  Power to borrow from Central or State Government or other persons.  
 106A.  Restriction on utilisation of funds created by Corporation.  
 107.  Provisions applicable to any new loan contracted with Central or State Government.  
 108.  Mortgage of taxes or immovable property.  
 109.  Provisions as to exercise of borrowing powers.  
 109A.  Investment of sinking fund and surplus moneys in debentures issued by the  
                          Corporation. 
 109AA.  Annual examinations of sinking funds.  
 109B.  Corporation may take advance from banks and grant mortgage.  
 109C.  Corporation to have power to borrow from banks against Government promissory  
                          notes or securities. 
 110.  Form of Security.  
 110A.  Issue of duplicate securities.  
 110AA.  Renewal of debentures.  
 110AB.  Renewal of debentures in case of dispute as to title.  
 110AC.  Liability in respect of debenture renewed.  
 110AD.  Discharge in certain cases.  
 110AE. Indemnity.  
 110B.  Right of survivors of joint payees of securities.  
 110C.  Power of one or two or more joint holders to grant receipts.  
 110D.  Debentures issued under Bombay Act IV of 1898, and XVI of 1925.  
 110DD.  Issue of stock certificates.  
1888 : III]  The Mumbai Municipal Corporation Act 11 
 110E.  Provisions for loans, etc., raised by the Board of Trustees under Bombay Act IV of  
                         1898 and Bombay Act XVI of 1925. 
 110F.  Procedure in event of default by corporation in payment of interest or investment of  
                          sinking fund charges. 
 110G.  Procedure in case of default by Commissioner.  
 110H.  Certain sums to be a charge upon the property of the Corporation.  
CHAPTER VII 
REVENUE AND EXPENDITURE 
The Municipal Fund 
 111.  Constitution of the municipal fund.  
 111A.  Annual grant by State Government from proceeds of entertainments duty.  
 112.  Commissioner to receive payments on accounts of the municipal fund and to lodge  
                          them in a bank. 
 113.  How the fund shall be drawn against. 
 114.  Deposit of portion of the municipal fund may be made with bank or agency out of  
                          Mumbai when convenient. 
 115.  Only sums covered by budget-grant to be expended from the municipal fund. 
 116.  Drafts on the municipal fund to be checked by Officer of the Corporation.  
 117.  Procedure when money not covered by a budget grant is expended under clause ( e), 
  (f), (g) or (h) of section 115. 
 118.  Purpose for which the municipal fund is to be applied.  
 118A.  Municipal fund where to be expended.  
 119.  Temporary payments from the municipal fund for works urgently required for public 
                           service. 
Special funds 
 119A.  Constitution of the consolidated Water Supply and Sewage Disposal Loan Fund. 
 119B.  Constitution of the Water and Sewage Fund. 
 120.  Constitution of Fine Fund. 
 120A.  Constitution of Welfare Fund. 
 121.  Special funds may be created with the approval of the Corporation. 
Disposal of Balances 
 122.  Investments of surplus money. 
Accounts 
 123.  Accounts to be kept in forms prescribed by Standing Committee. 
 123A.  Separate pro-forma accounts to be kept by the Commissioner. 
 123B.  [Deleted]. 
 123BB.  [Deleted]. 
 123C.  Accounts in respect of primary education. 
 124.  Preparation of annual administration report and statement of accounts. 
Annual Budget Estimate 
 125.  Estimates of expenditure and income to be prepared annually by the Commissioner. 
12 The Mumbai Municipal Corporation Act [1888 : III 
 125A.  Classification of budget heads. 
 126.  Budget estimates to be prepared by the Standing Committee. 
 126A.  Estimates of expenditure and income of the Brihan Mumbai Electric Supply and  
                          Transport Undertaking to be prepared annually by General Manager. 
 126B.  Budget estimate to be prepared Brihan Mumbai Electric Supply and Transport  
                          Committee. 
 126C.  Estimates of expenditure and receipts of primary education. 
 126D.  Budget Estimate “E” to be prepared by Educational Committee. 
 126E.  Estimate expenditure and receipts for the purposes of Chapters IX and X. 
 126F.  Budget Estimate “G” to be prepared by Standing Committee. 
 126G.  Report on services provided in a subsidised manner. 
 127.  Consideration of budget estimates by Corporation. 
 128.  Fixing rates of municipal taxes and of fares and charges of Brihan Mumbai Electric 
                          Supply and Transport Undertaking. 
 129.  Final adoption of Budget estimates. 
 129A.  Estimates of expenditure and income deemed to be budget estimates. 
 130.  Budget grant defined. 
 131.  Corporation may increase amount of budget grants and make additional grants. 
 132.  Rules as to unexpended budget grants. 
 133.  Reductions and transfer. 
 134.  Re-adjustment of income and expenditure to be made by the corporation during course 
                         of official year whenever necessary. 
Scrutiny and Audit of Accounts 
 135.  Monthly scrutiny of accounts by municipal chief auditor and scrutiny of account by the  
                          Standing Committee. 
 136.  Duties and powers of the municipal chief auditor.  
 137.  Report by the municipal chief auditor.  
 137A.  Application of sections 135, 136 and 137 to accounts of the Brihan Mumbai Electric  
                          Supply and Transport Fund. 
 138.  A special audit be directed by State Government.  
CHAPTER VIII 
MUNICIPAL TAXATION 
Municipal Taxes defined 
 139.  Taxes to be imposed under this Act.  
PROPERTY TAXES 
Property taxes leviable on rateable value or capital value 
 139A.  Property Taxes what to consist.  
 140.  Property taxes leviable on rateable value or capital value, as the case may be, and at  
                          what rate. 
  General tax, Education cess. 
 140A.  Property taxes to be levied on capital value and the rate thereof.  
1888 : III]  The Mumbai Municipal Corporation Act 13 
 141.  Water-taxes on what premises to be levied.  
 142.  Sewerage taxes on what premises to be levied.  
 143.  General tax on what premises to be levied.  
 144.  Payment to be made to the corporation in lieu of the general tax by the Central  
                          Government or the State Government as the case may be. 
 144A.  Concession in payment of property tax.  
 144B.  Temporary provision for levy of property tax at reduced rate in respect of certain 
                           buildings. 
 144C.  Temporary provision for levy of property tax at reduced rate in respec t of buildings or  
                          tenements constructed for economically weaker sections of society by certain  
                          institutions. 
 144D.  Temporary provisions for levy of property tax at reduced rate in respect of cessed  
                           buildings. 
 144E.  Levy of property tax at reduced rates in respect of buildings and lands of Special  
                          Development Projects. 
 144F.  Additional stamp duty on certain transfers of immovable properties.  
 145.  Amendment of section 36 of Bombay Act VI of 1879.  
Liability for Property-taxes 
 146.  Primary responsibility for property-taxes on whom to rest. 
 147.  Apportionment of responsibility for property-tax when the premises assessed, are let or 
                          sub-let. 
 148.  Person primarily liable for property-tax entitled to credit, if he is a rent payer.  
Notice of transfer, etc., of premises 
assessable to property-taxes 
 149.  Notice to be given to Commissioner of all transfers of title of pe rsons primarily liable 
                         to payment of property-tax. 
 150.  Form of notice.  
 151.  Liability for payment of property-taxes to continue in the absence of any notice of  
                          transfer. 
 152.  Notice to be given to Commissioner of erection of a new building, etc.  
 152A.  Levy of penalty on unlawful building.  
 153.  Notice to be given to Commissioner of demolition or removal of a building.  
Valuation of property assessable to property-taxes 
 154.  Rateable value or capital value how to be determined.  
 154A.  Provisional fixation of capital value in certain cases.  
 155.  Commissioner may call for information or returns from owner or occupier or enter and  
                          inspect assessable premises. 
Assessment-book 
 156.  Assessment book what to contain.  
 157.  The assessment book to be made separately for each ward and in parts, if necessary.  
 158.  Treatment of property which is let to two or more persons in separate occupancies.  
 159.  Person primarily liable for property -taxes how to be designated if his name cannot be  
                          ascertained. 
14 The Mumbai Municipal Corporation Act [1888 : III 
  Occupier liable for property taxes until he gives information.  
 160.  Public notice to be given when valuation of property in any ward has been completed.  
 161.  Assessment book to be open to inspection.  
 162.  Time for filing complaints against valuations to be publicly announced.  
Special notices to be issued in certain cases 
 163.  Time and manner of filing complaints against valuation.  
 164.  Notice to complainants of day fixed for investigating their complaints.  
 165.  Hearing of complaint.  
 166.  Authentication of ward assessment-book when all complaints have been disposed of.  
 167.  Assessment-book may be amended by the Commissioner during official year. 
 168.  New assessment-book need not be prepared every official year.  
Special provisions concerning the Water and 
Sewerage taxes and charges 
 169.  Rules for water taxes and charges.  
 170.  Rules for sewerage taxes and charges.  
 171.  [Deleted].  
 172.  Rules for water taxes and charges and sewerage taxes and charges and amendment  
                          thereof.  
 173.  Water-tax, water charges, sewerage charges paid by any person may be  recovered by 
                          him from the occupier of the premises for which it is paid. 
 173A.  Owner of premises entitled to recover water charges from occupiers of tenements. 
 173B.  Water charges paid by owners but not recovered from occupie rs not to operate to  
                          diminish annual rent for purposes of section 154. 
 173BA.  Section 173B not to have effect.  
 173BB.  Owner of premises entitled to recover sewerage charges from occupiers of tenements. 
 173C.  Occupier of premises entitled to recover water taxes and charges from owner when he  
                          is not bound to pay but pays them to Commissioner. 
Refund of property taxes for vacancies 
 174.  Refund of the water tax and sewerage tax when and to what extent obtainable.  
 175.  [Deleted]. 
 176.  Refund not claimable unless notice of vacancy is given to Commissioner.  
 177.  Refund of water tax inadmissible unless application for stopping water supply has  
                           been made. 
 178.  [Deleted].  
 179.  Applications for refund when and how to be made.  
 180-191. [Sections 180 to 191 deleted by Mah. 11 of 2002.] 
Tax on Dogs 
 191A.  Tax on dogs.  
 191B.  Licence and number ticket for dogs.  
 191BA.  Control and other provisions as to dogs.  
 191BB.  Exemption of dogs kept by certain Consular Officers.  
1888 : III]  The Mumbai Municipal Corporation Act 15 
 191C.  Protection of persons acting in good faith.  
 191D.  Certain sections not to apply. 
Theatre Tax 
Tax on cinemas, theatres, circuses, carnivals and 
other performances or shows 
 191E.  Theatre tax.  
 191F.  Liability to pay theatre tax.  
 191G.  Register of persons liable to pay theatre tax. 
 191H.  Returns by persons liable to pay theatre tax.  
 191I.  Power of inspection.  
 191J.  Notice of demand.  
 191K.  Rules governing theatre tax.  
 192-195-1B. [Sections 192 to 195-1B, deleted by Mah. 42 of 2017].  
 195A.  [Repealed].  
 195B.  [Repealed].  
 195C.  Accounts to be kept; exercise by corporation of option to take over arbitration. 
 195D.  Definition of loan.  
Education Cess 
 195E.  Levy of education cess.  
 195F.  Payment to be made to Corporation in lieu of education cess by State  Government. 
Street Tax 
 195G.  Street tax.  
Supplementary Taxation 
 196.  Any tax imposable under this Act may be increased by way of imposing  
                          supplementary taxation. 
Collection of Taxes 
 197.  Property taxes payable half yearly in advance.  
 198.  [Deleted].  
 199.  [Deleted]. 
 200.  Service of bills for certain taxes.  
 200A.  Rebate in respect of advance payment of tax.  
 201.  When one bill may be served for several claims.  
 202.  Levy of penalty on unpaid amount of bill.  
 203.  Distress and attachment.  
 204.  Goods of defaulter may be distrained wherever found.  
 205. Inventory and notice of distress and sale.  
 206.  Sale.  
 207.  Fees for warrants, distraints and attachments and maintenance of animals seized. 
 207A.  [Deleted].  
16 The Mumbai Municipal Corporation Act [1888 : III 
 208.  Fees for cost of recovery and penalty may be remitted. 
 208A.  [Deleted].  
 209.  When occupiers may be held liable for payment of property taxes.  
 209A.  When tenant -members may be held liable for payment of property -taxes due from  
  co-operative housing societies. 
 209B.  When joint owners of property may be held liable severally for payment of property  
                          tax due from them. 
 210.  Summary proceedings may be taken against persons about to leave Brihan Mumbai. 
 211.  Defaulters may be sued for arrears, if necessary.  
 212.  Property taxes to be a first charge on premises on which they are assessed.  
 213.  [Deleted].  
 214.  [Repealed].  
 215.  [Deleted].  
 216.  Writing-off of irrecoverable taxes.  
 216A.  Special provision for facility for payment of property taxes.  
 216A.  Power of Corporation to grant rebate for payment of arrears of tax.  
 216B.  Power to assess in cases of escape from assessment.  
Appeals against Valuations and Taxes 
 217.  Appeals when and to whom to lie.  
 218.  Cause of complaint when to be deemed to have accrued.  
 218A.  Arbitration.  
 218B.  Appointment of expert valuer.  
 218BA.  Section 218B not to have effect.  
 218C.  Reference to High Court.  
 218D.  Appeals.  
 218E.  Cost of proceedings in appeal.  
 219.  Unappealed values and taxes and decisions to appeal to be final.  
 219A.  Assessment subject to valuation or revision by Municipal Property Tax Board.  
 219AB.  Certain provisions to have overriding effect.  
CHAPTER IX 
DRAINS AND DRAINAGE WORKS 
Municipal Drains 
 220.  Municipal drains to be under the control of the Commissioner.  
 220A.  Vesting of water-courses.  
 221.  Drains to be constructed and kept in repair by the Commissioner.  
 222.  Powers for making drains.  
 223.  Buildings, etc., not to be erected without permission over drains.  
 224.  Alteration and discontinuance of drains. 
 225.  Cleansing drains.  
1888 : III]  The Mumbai Municipal Corporation Act 17 
 226.  Powers of Commissioner to dig, construct and maintain tunnels below any  land and to  
                          undertake related works for carrying sewage or storm water. 
 226A.  Provision for payment of amount for any damage sustained by reason of powers to 
                          construct tunnels, etc., under last preceding section. 
Drains of Private Streets and Drainage of Premises 
 227.  Power to connect drains of private streets with municipal drains.  
 228.  Power of owners and occupiers of premises to drain into municipal drains.  
 229.  Connections with municipal drains not to be made except in conformity with section  
                          227 or 228. 
 229A.  Buildings etc., not to be erected without permission over any drains.  
 230.  Right of owners and occupiers of premises to carry drains through land belonging to  
                          other persons. 
 230A.  Owner of land to allow others to carry drains through the land.  
 231.  Commissioner may enforce drainage of undrained prem ises situate within a hundred  
                          feet of a municipal drain. 
 232.  Commissioner may enforce drainage of undrained  premises not situate within  a 
                          hundred feet of a municipal drain. 
 232A.  Power of Commissioner to drain premises in combination.  
 233.  Commissioner may close or limit the use of existing private drains.  
 233A.  Vesting and maintenance of drains for sole use of properties.  
 234.  New building not to be erected without drains.  
 235.  Excrementitious matter not to be passed into cesspool.  
 236.  Obligation of owners of drains to allow use thereof or joint ownership therein to  
                          others. 
 237.  How right of use or joint ownership of a drain may be obtained by a person othe r than 
                          the owner. 
 238.  Commissioner may authorise person other than the owner of drain to use the same or  
                          declare him to be joint owner thereof. 
 239.  Sewage and rain-water drains to be distinct.  
 240.  Drains not to pass beneath building.  
 241.  Position of cesspools.  
 242.  Right of Corporation to drains, etc. , constructed, etc., at charge of municipal fund on  
                          premises not belonging to the corporation. 
 243.  All drains and cesspools to be properly covered and ventilated.  
 244.  Affixing of pipes for ventilation of drains, etc.  
Disposal of Sewage 
 245.  Appointment of place for emptying of drains and disposal of sewage. 
 246.  Provision of means for disposal sewage.  
Water-closets, Privies, Urinals, etc. 
 246A.  Construction of water closets and privies.  
 247.  Water closets and other accommodation in buildings newly erected or re-erected.  
18 The Mumbai Municipal Corporation Act [1888 : III 
 248.  Where there is no such accommodation or the accommodation is insufficie nt or  
                          objectionable. 
 249.  Power to require privy accommodation to be provided for factories, etc.  
 249A.  Power of Commissioner as to unhealthy privies.  
 250.  Provisions as to privies.  
 251.  Provisions as to water-closets.  
 251A.  Position of privies and water-closets.  
 251B.  Use of place for bathing or washing clothes or domestic utensils.  
 252.  Public necessaries.  
 252A.  Obligation of Corporation to partake common facility.  
Inspection 
 253.  Drains, etc., not belo nging to the corporation to be subject to inspection and  
                          examination. 
 254.  Power to open ground etc., for purposes of such inspection and examination.  
 255.  When the expenses of inspection and examination are to be paid by the Commissioner. 
 256.  When the expenses of inspection and examination are to be paid by the owner.  
 257.  Commissioner may require repairs, etc., to be made.  
 257A.  Cost of inspection and execution of work in certain cases.  
General Provisions 
 258.  Prohibition of acts contravening the provisions of this Chapter or done without  
                          sanction. 
 259.  When materials and work, may be supplied and done under this Chapter for any person 
                          by the Commissioner. 
 259A.  Work to be done by licensed plumber ; permission to use as drain.  
 260.  Commissioner may execute certain works under this Chapter without allowing option  
                          to person concerned of executing the same.   
CHAPTER X 
WATER-SUPPLY 
Construction and Maintenance of Municipal Water-Works 
 260A.  Definitions.  
 261.  General powers for supplying the city with water. 
 262.  Municipal water-works to be managed and kept in repair by the Commissioner. 
 263.  Power of access to Municipal water-works.  
 264.  Inspection of Municipal water-works by persons appointed by State Government. 
 265.  Power of carrying water means and constructing tunnels, etc.  
 266.  Fire-hydrants to be provided.  
 267.  Prohibition of building and other acts which would injure sources of water-supply. 
 268.  Buildings, etc., not be erected over municipal water-main without permission. 
Public Gratuitous Water Supply 
 269.  Vesting of public drinking fountains, etc., in the corporation.  
1888 : III]  The Mumbai Municipal Corporation Act 19 
 270.  Public drinking fountains, etc., may be set apart for particular purposes.  
Private Water-Supply 
 270A.  Premises not to be occupied without Commissioner’s certificate in respect of adequate  
                          water-supply. 
 271.  Application for private water-supply from whom to be received.  
  Commissioner may in certain cases require owners to obtain private water-supply. 
 272.  Making and renewing connection with municipal water works.  
 273.  Commissioner may take charge of private connections.  
 273A.  Power of Commissioner to alter position of connections.  
 274.  Provisions as to cisterns and other fittings, etc., to be used for connections with water - 
                          works. 
 274A.  Provision for keeping cisterns locked.  
 275.  Communication-pipes, etc., to be kept in efficient repair by owner or occupier of   
                           premises. 
 276.  Provision of meters when water is supplied by measurement.  
 277.  Register of meter to be evidence.  
Inspection 
 278.  Commissioner, etc., may inspect pre mises in order to examine meter, communication - 
                           pipes, etc. 
Cutting off private water-supply 
 279.  Power to cut off private water-supply or to turn water.  
 280.  Conditions as to use of water not to be contravened.  
 280A.  Powers of Commissioner to carry private mains through land belonging to other  
                          persons. 
 280B.  Recovery of expenses of laying water pipes. 
 281.  Water-pipes, etc., not to be placed where water will be polluted.  
 282.  Prohibition of fraudulent and unauthorised use of water.  
 283.  Prohibition of fraud in respect of meters.  
General provisions 
 284.  Prohibition of wilful or neglectful acts relating to water-works.  
 285.  Compensation to be payable by offenders against section 283 or 284.  
 286.  What persons to be liable for offences under certain provisions of this Chapter  
 287.  When materials and works may be supplied and done under this Chapter for any  
                          person by the Commissioner. 
 287A.  Commissioner may execute works under this Chapter without allowing option to  
                          persons concerned of executing the same. 
 287B.  Works under Chapter X to be done by licensed plumber.  
 288.  Power to supply water without Brihan Mumbai.  
 
20 The Mumbai Municipal Corporation Act [1888 : III 
CHAPTER XI 
REGULATION OF STREETS 
Construction, Maintenance and Improvement of Public Streets 
 289.  Vesting of public streets in the Corporation.  
  Powers of Commissioner in respect of public streets.  
 290.  Disposal of land forming site of closed streets.  
 291.  Power to make new public streets.  
 292.  Saving of provisions of sections 37 and 38 of Bom. Act VI of 1879.  
 293.  [Repealed].  
 294.  Minimum width of new public streets.  
 295.  Power to construct or adopt public bridges, etc., over or under railways, etc.  
 296.  Power to acquire premises for improvement of public street.  
Preservation of Regular Line in Public Streets 
 297.  Prescribing the regular line of a street.  
 298.  Setting back buildings to regular line of the street.  
 299.  Acquisition of open land or of land occupied by platforms, etc., within the regular line  
                         of a street. 
 300.  Setting forward of buildings to regular line of the street.  
 301.  Compensation to be paid in cases under the three last sections.  
Provisions concerning private streets 
 302.  Notice to be given to Commissioner of intention to lay out lands for building and for  
                          private streets. 
 302A.  Commissioner may call for further particulars.  
 302B.  Commissioner may require plans to be prepared by licensed surveyor.  
 303.  Laying out of land, private streets and buildings to be determined by Commissioner. 
 304.  Land not to be appropriated for bu ilding and private streets not to be laid out until  
                     

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