LexThe Maharashtra Municipal Property Tax Board Act, 2011.
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2011 : Mah. XIV] 1
THE MAHARASHTRA MUNICIPAL PROPERTY TAX BOARD
ACT, 2011
[Text as on 20th December 2023]
—————
CONTENTS
PREAMBLE.
SECTIONS.
CHAPTER I
PRELIMINARY
1. Short title and commencement.
2. Definitions.
CHAPTER II
ESTABLISHMENT OF MAHARASHTRA MUNICIPAL
PROPERTY TAX BOARD
3. Constitution of Board.
4. Composition of Board.
5. Appointment of Chairperson and Members and Chairperson and
Members not to have financial or other interest.
6. Removal of Chairperson and Members.
7. Term of office, salaries and allowances and others conditions of
service of Chairperson and Members.
8. Headquarters of, and transaction of business of Board.
9. Vacancy, etc., not to invalidate proceedings of Board.
10. Officers and employees of Board.
11. Expenditure incurred on account of salaries and allowances
including contingencies.
CHAPTER III
FUNCTIONS OF BOARD
12. Functions of Board.
13. Productions and inspection of accounts and documents.
14. Power to enter into land or building.
CHAPTER IV
FINANCE, ACCOUNTS AND AUDITS
15. Grants and advances to Board.
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Act, 2011
16. Constitution of Board Fund.
17. Budget of Board.
18. Accounts and Audit of Board.
19. Delegation of powers and functions by Board.
20. Chairperson, Members, officers and employees to be public servants.
21. Appeal against Board decision.
CHAPTER V
POWER TO MAKE RULES AND REGULATIONS
22. Rules.
23. Regulations.
CHAPTER VI
MISCELLANEOUS
24. Transparency in functioning of Board.
25. Proceedings before Board to be judicial proceedings.
26. Protection of action taken in good faith.
27. Power of State Government to supersede the Board.
28. Direction by State Government.
29. Removal of difficulty.
30. Amendment of certain enactments.
31. Repeal of Mah. Ord. XI of 2011 and saving.
SCHEDULE
2011 : Mah. XIV] The Maharashtra Municipal Property Tax Board 3
Act, 2011
THE MAHARASHTRA ACT No. XIV OF 20111
[THE MAHARASHTRA MUNICIPAL PROPERTY TAX BOARD ACT, 2011.]
[This Act received the assent of the Governor on the 21st April 2011;
assent was first published in the Maharashtra Government Gazette,
Extraordinary, Part IV, on the 21st April 2011.]
An Act to establish the Maharashtra Municipal Property Tax Board.
WHEREAS both Houses of the State Legislature were not in session ;
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which
rendered it necessary for him to take immediate action to establish the Maharashtra Municipal Property
Tax Board, for the purpose hereinafter appearing; and, therefore, promulgated the Maharashtra
Municipal Property Tax Board Ordinance, 2011 (Mah. Ord. XI of 2011), on the 10th March 2011 ;
AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature ;
it is hereby enacted in the Sixty-second Year of the Republic of India as follows :—
CHAPTER I
PRELIMINARY
1. Short title and commencement. — (1) This Act may be called the Maharashtra Municipal
Property Tax Board Act, 2011.
(2) It shall be deemed to have come into force on the 10th March 2011.
2. Definitions.— (1) In this Act, unless the context otherwise requires,—
(a) “Board” means the Maharashtra Municipal Property Tax Board constituted under section 3 ;
(b) “Chairperson” means the Chairperson of the Maharashtra Municipal Property Tax
Board ;
(c) “Member” means the Member of the Maharashtra Municipal Property Tax Board ;
(d) “Municipal Act” means the Mumbai Municipal Corporation Act (Bom. III of 1888), the
2Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949), 3the City of Nagpur
Corporation Act, 1948 (C.P. and Berar II of 1950) or the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965), as the case may be ;
(e) “property tax” means the property tax leviable and payable under the relevant Municipal
Act.
(2) Words and expressions used in this Act but not defined hereinabove shall have the same
meanings as respectively assigned to them in the relevant Municipal Act.
CHAPTER - II
ESTABLISHMENT OF MAHARASHTRA MUNICIPAL PROPERTY TAX BOARD
3. Constitution of Board.— (1) The State Government shall, by notification in Official Gazette,
constitute a Board to be known as the Maharashtra Municipal Property Tax Board to exercise the
powers conferred on, and to perform the functions assigned to it, under this Act.
(2) The Board shall be a body corporate, having perpetual suc cession and a common seal and
shall have the power to acquire, hold and dispose of the property, both movable and immovable and to
contract and shall, by the name as aforesaid, sue or be sued.
1 For the Statement of Objects and Reasons (English), see Maharashtra Government Gazette, Extraordinary No. 13, Part
V- A, dated the 28th March 2011, page 14.
2 The Short title of the Act has been amended as “the Maharashtra Municipal Corporation Act” by Mah. 23 of 2012, 5. 4.
3 This Act has been repealed by Mah. 23 of 2012, 5.7.
4 The Maharashtra Municipal Property Tax Board [2011 : Mah. XIV
Act, 2011
4. Composition of Board. — (1) The Board shall consist of a Ch airperson and not exceeding
four other Members.
(2) The Chairperson shall be a person who is a retired judge of the Supreme Court or a High
Court or a retired officer who has been Chief Secretary or an Additional Chief Secretary to the State
Government or Secretary to the Government of India.
(3) The other Members shall be the persons who have adequate knowledge and experience in the
field of municipal administration, or valuation of properties or dealing with problems relating to urban
affairs, municipal finance, economics, engineering, law or management.
5. Appointment of Chairperson and Members and Chairperson and Members not to have
financial or other interest.— (1) The Governor shall, on the advice of the State Government, appoint
a person as Chairperson and other Members of the Board.
(2) The person appointed as a Chairperson or a Member of the Board must not have any financial
or other interest which is likely to prejudicially affect his function as a Chairperson or a Member of the
Board or hold a ny share or interest, whether in his own name or otherwise in the body corporate or
association of persons or a firm that is engaged in the business of construction of buildings providing
housing accommodation and carrying on business of sale or disposal of flats in such buildings.
(3) The appointments of the Chairperson and the Members of the Board shall be notified in the
Official Gazette.
(4) The persons appointed as the Chairperson and Members of the Board shall, before entering
upon office, make and subscribe before the Governor an oath or affirmation according to the form as
prescribed by rules.
(5) The person appointed as a Chairperson or a Member of the Board may, by writing under his
hand addressed to the Governor, resign his office.
6. Removal of Chairperson and Members. — The Governor, on recommendation of the State
Government, may, by order, remove from office the Chairperson or any other Member, if he,—
(a) has been adjudged as an insolvent, or
(b) has been convicted of an offence which, in the opinion of the State Government,
involves moral turpitude, or
(c) has become physically or mentally incapable of acting as a Chairperson or a Member, or
(d) has acquired such financial or other interest as is l ikely to affect prejudicially his
functioning as a Chairperson or a Member, or
(e) has so abused his position so as to render his continuance in office prejudicial to the
public interest.
7. Term of office, salaries and allowances and other conditions of service of Chairperson
and Members.— (1) The Chairperson and the other Members shall hold office as such for a term of
five years from the date of entering upon office, but shall not be eligible for re-appointment:
Provided that, no Chairperson or any other Member shall hold office as such after he has
attained,—
(a) in case of Chairperson, the age of sixty-five years, and
(b) in case of any other Member, the age of sixty-two years.
(2) The salaries and allowances payable to, and other terms and cond itions of service of, the
Chairperson and the other Members shall be such as may be prescribed by rules.
(3) The salaries and allowances payable to, and other conditions of service of, the Chairperson
and the other Members shall not be varied to their disadvantage after the appointment.
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(4) If the post of Chairperson becomes vacant for any reason, the Governor may appoint any
Member to hold the additional charge of the post of Chairperson till the post is filled in by a regular
appointment.
8. Headquarters of and transaction of business of Board. — (1) The Headquarters of the
Board shall be at Mumbai and the Board shall normally sit at Mumbai, but may hold its sittings at any
other places within the State as the exigency of the work of the Board may require.
(2) The Board shall observe such rules of procedure in regard to transaction of its business at its
meeting including quorum as may be prescribed by rules.
(3) The Chairperson shall preside over the meetings of the Board and if the Chairperson, for a ny
reason, is unable to attend a meeting of the Board, any other Member of the Board chosen by the
Members present at the meeting from amongst themselves shall preside at the meeting.
(4) All questions which come up before any meeting of the Board shall b e decided by majority of
the Members present and voting, and in the event of an equality of votes, the Chairperson or in his
absence, the person presiding, shall have a second or casting vote.
(5) The Chairperson shall be first among equals and shall have the powers of general
superintendence and directions in the conduct of the affairs and administrative matters of the Board and
shall exercise and discharge such other powers and functions of the Board, as may be assigned to him
by the Board.
9. Vacancy, etc. not to invalidate proceedings of Board.— No act or proceedings of the Board
shall be invalid merely by reason of,—
(a) any vacancy or any defect in the constitution of the Board ; or
(b) any defect in the appointment of the Chairperson or a Member of the Board ; or
(c) any irregularity in the procedure of the Board not affecting the merits of the case.
10. Officers and employees of Board. — (1) The Board may create such posts of officers and
employees and fill up such posts as may be approved by the State Government.
(2) The terms and conditions of service including salaries and allowances of the officers and
employees appointed under sub -section (1) and sub -section (5) shall be such as a re applicable to the
officers and employees of equivalent grades and scales under the State Government.
(3) The Board may take over and employ such staff of the State Government, as State
Government may make available.
(4) All Government employees taken over and employed under sub- section (3), shall have a lien
on their post in the service of the State Government and the period of their service under the Board
shall, on repatriation to the service of the State Government, be counted for the purpose of th eir
promotion, increments, pensions and other matters relating to their service.
(5) The Board shall have a Secretary, who shall be appointed by the State Government, to
exercise such powers, and perform such duties, under the control of the Chairperson, as may be
specified by regulations made by the Board.
(6) The Board may appoint consultants or Committees of experts to assist the Board in the
discharge of its functions on such terms and conditions as the Board may, by order, determine.
11. Expenditure incurred on account of salaries and allowances including contingencies. —
(1) The expenditure incurred by the Board for meeting the salaries and allowances including
contingencies of the Chairperson, Member, Secretary and officers and employees serving un der the
Board shall be defrayed out of the Municipal Property Tax Board Fund constituted under section 16.
(2) The expenditure towards contingencies for maintaining normal financial activities shall be
met out of the aforesaid Fund.
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CHAPTER III
FUNCTIONS OF BOARD
12. Functions of Board. — Notwithstanding anything contained elsewhere in this Act or
Functions any other law for the time being in force, the Board shall discharge of Board. the following
functions, namely :—
(a) To do audit of the assessment d one by the Commissioner of a Municipal Corporation or
as the case may be, the Chief Officer of a Municipal Council for levying the property tax, on
various categories of properties and to revise the assessment, if found necessary and to
recommend action ag ainst concerned persons if it is found that misvaluation is done with mala
fide intention or arbitrariness.
(b) On a joint reference made by the Commissioner of a Municipal Corporation or the Chief
Officer of a Municipal Council, as the case may be, and a ny property tax payer, to tender advice
or to determine the terms of compromise in case of a dispute between the property tax payer and
the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a
Municipal Council, where both the parties want to amicably settle their dispute which may or
may not be pending before any Court of law, for which the Board may charge fees as decided by
the Board with the approval of the State Government.
(c) As and when required by the Government to do so,—
(i) to review the property tax system and suggest suitable basis for valuation of
properties and assessment of property tax ;
(ii) to design and formulate transparent procedure for ensuring quality and
transparency in valuation or assessment pro cess and facilitating disclosure of valuations for
fair comparison of properties as well as inspection of the same for verification ;
(iii) to recommend modalities for periodic revision of the property tax assessment.
(d) To render such other advice on valuation of properties or assessment of property tax as
the State Government may, from time to time, require the Board to do, considering their
experience.
(e) To discharge such other functions in the field of valuation o r property tax assessment
including development of expertise in valuation of lands and buildings.
(f) To undertake directly or through any institution, training of officers and employees of
Corporations and Councils as the State Government may direct or a s the Board may consider
necessary for carrying out the purposes of this Act.
(g) To collect and record information concerning the property tax in the State.
(h) To aid and advise the State Government on any other related matters referred to the
Board by the State Government.
13. Production and inspection of accounts and documents.— The Board or any of its officers
authorized by the Board may, subject to such c onditions as may be prescribed by rules, require the
owner or the occupier of any land or building to produce before the Board or such officer within such
time as the Board or such officer may fix, any accounts, registers or documents or to furnish any
information relating thereto as may be considered necessary for the purpose of audit of the assessment
of the property done by the Commissioner of a Municipal Corporation or the Chief Officer of a
Municipal Council, as the case may be.
14. Power to enter in to land or building. — (1) Any officer of the Board, when so authorized
by it in writing, may, by giving previous notice to the owner, or the occupier, of any land or building,
at all reasonable hours, enter into such land or building and make an inspection or survey, or take
measurements, thereof for the purpose of audit of the assessment of the property done by the
Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal
Council.
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(2) After the officer authorized under sub-section (1) gives notice in writing to the owner or the
occupier of any land or building, of his intention to enter into such land or building, the owner or the
occupier of such land or building shall, upon such notice being duly served on him, extend all facilities
as may reasonably be expected of him to such officer for entering into such land or building and for
making inspection or survey, or for taking measurements thereof, as the case may be, for the purpose
of audit of the assessment of th e property tax done by the Commissioner of the Municipal Cor poration
or, as the case may be, the Chief Officer of the Municipal Council.
CHAPTER IV
FINANCE, ACCOUNTS AND AUDIT
15. Grants and advances to Board. — (1) The State Government may, after due appropriation
made by the State Legislature, bye -law in this behalf, make such grants and advances to the Board as
the State Government may think fit for the purposes of its functions and its duties, and all grants and
advances so made shall be on such terms and conditions as the State Government may think fit.
(2) For the purpose of giving grant to the Board, it shall be lawful for the State Government to
levy a cess at such per centum of the rateable value or the cap ital value of the properties, as the case
may be, as may be notified in the Official Gazette, which shall be collected by the Corporations and the
Councils and remitted to the State Government. The State Government shall every year, pay to the
Board, a grant-in-aid approximately equal to the amount collected on account of the cess levied under
this section, in such manner as may be prescribed by rules.
16. Constitution of Board Fund. — (1) There shall be constituted a Fund to be called
“Municipal Property Tax Board Fund” and to which shall be credited,—
(a) any Government grants and advances received and fees and charges, if any, levied under
this Act or the rules made thereunder, and
(b) all sums received by the Board from such other sources as may be dec ided upon by the
State Government.
(2) All moneys received by the Board shall be deposited in one or more nationalized banks.
(3) The Fund shall be applied for meeting,—
(a) the salaries, allowances and other remunerations of the Chairperson and the Mem bers,
officers and other employees of the Board,
(b) other expenses of the Board in connection with the discharge of its functions and for the
purposes of this Act.
17. Budget of Board.— The Board shall prepare, in such form and at such time in each financial
year, as may be prescribed, by rules, its budget for the next financial year, showing the estimated
receipts and expenditure of the Board and forward the budget to the State Government.
18. Accounts and Audit of Board. — (1) The Board shall maintain proper accounts and other
relevant records and prepare an annual statement of accounts in such form as may be determined by the
State Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of India at
such intervals as may be determined by him and any expenditure incurred in connection with such
audit shall be payable by the Board to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection
with the audit of the accounts of the Board under this Act shall have the same rights and privileges and
authority in connection with such audit as the Comptroller and Auditor -General of India generally has
in connection with the audit of Government accounts and, in particular, shall have the right to demand
the production of books, accounts, connected vouchers and other documents and papers and to inspect
any of the offices of the Board.
8 The Maharashtra Municipal Property Tax Board [2011 : Mah. XIV
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(4) The accounts of the Board, as certified by the Comptroller and Auditor -General of India or
any other person appointed by him in this behalf, together with the audit report thereon shall be
forwarded annually to the State Government by the Board and the State Government shall cause the
audit report to be laid, as soon as may be after it is received, before each House of the State
Legislature.
19. Delegation of powers and functions by Board. — (1) The Board may delegate any of its
powers and functions including financial powers to the Chairperson of the Board.
(2) The Board may also delegate any of its powers or functions to any other officers of the Board
by a resolution adopted by it in this behalf.
20. Chairperson, Members, officers and employees to be public servants.— The Chairperson
and every Member of the Board or every officer or employee of the Board shall, when acting or
purporting to act under the provisions of this Act, be deemed to be a public servant within the meaning
of section 21 of the Indian Penal Code (45 of 1860), section 197 of Code of Criminal Procedure, 1973
(2 of 1974) and clause (c) of section 2 of the Prevention of Corruption Act, 1988 (49 of 1988).
21. Appeal against Board decision.— (1) Any person aggrieved by any decision or order of the
Board may file an appeal to the High Court.
(2) Except as aforesaid, no appeal or revision shall lie to any Court from any decision or order of
the Board.
(3) Every appeal under this section shall be preferred within sixty days from the date of
communication of the decision or order of the Board to the person aggrieved by the said decision or
order :
Provided that, the High Court may entertain an appeal after the expiry of the said period of sixty
days, if it is satisfied that the aggrieved person had sufficient cause for not preferring the appeal within
the said period of sixty days.
CHAPTER V
POWER TO MAKE RULES AND REGULATIONS
22. Rules.— (1) The State Government may, by notification in the Official Gazette, make rules
for carrying out the purposes of this Act.
(2) Every such rule made under this Act shall be laid, as soon as may be, after it is made, before
each House of the State Legislature while it is in session for a total period of thirty days. which may be
comprised in one session or in two or more successive sessions, and if, before the expiry of the session
in which it is so laid or the session immediately following, both Houses agre e in making any
modification in the rule or both Houses agree that the rule should not be made and notify such decision
in the Official Gazette, the rule shall, from the date of publication of such notification, have effect only
in such modified form or be of no effect, as the case may be; so, however, that any such modification
or annulment shall be without prejudice to the validity of anything previously done or omitted to be
done under that rule.
23. Regulations.— (1) The Board may, with the previous a pproval of the State Government,
make regulations consistent with the provisions of this Act and the rules made thereunder for carrying
out the purposes of this Act.
(2) The State Government may, in according such approval, make such additions, alterations and
modifications therein as it thinks fit:
Provided that, before making such additions, alterations or modifications, the State Government
shall give the Board an opportunity to express its views thereon within such period not exceeding two
months as may be specified by the State Government.
(3) All regulations approved by the State Government shall be published in the Official Gazette.
2011 : Mah. XIV] The Maharashtra Municipal Property Tax Board 9
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CHAPTER VI
MISCELLANEOUS
24. Transparency in functioning of Board. — The Board shall ensure transparency while
exercising the powers and discharging the functions under this Act.
25. Proceedings before Board to be judicial proceedings. — All proceedings before the Board
shall be deemed to be judicial proceedings within the meaning of section 193 and section 228 of the
Indian Penal Code (45 of 1860) and the Board shall be deemed to be a Civil Court for the purposes of
section 345 and section 346 of the Code of Criminal of Procedure, 1973 (2 of 1974).
26. Protection of action taken in good faith. — No suit, prosecution or other legal proceedings
shall lie against the State Government or the Board or any officer of the State Government or an y
Member, officer or other employee of the Board for anything which is in good faith done or intended to
be done under this Act or the rules and the regulations made thereunder.
27. Power of State Government to supersede the Board.— (1) The State Government may, by
notification in the Official Gazette, and for reasons to be specified therein, supersede the Board for
such period, not exceeding six months, as may be specified in the notification and appoint a person
possessing any of the qualifications laid down in sub-section (3) of section 4 to be the Administrator to
discharge the functions and perform the duties of the Board :
Provided that, before issuing any such notification, the State Government shall give reasonable
opportunity to the Board to make representation against the proposed supersession and shall consider
the representation, if any, of the Board.
(2) Upon the publication of notification under sub-section (1) superseding the Board,—
(a) the Chairperson and other Members shall, as from the date of supersession, vacate their
offices as such ;
(b) all the powers, functions and duties which may, by or under the provisions of this Act,
be exercised or discharged by or on behalf of the Board shal l, until the Board is reconstituted
under sub-section (3), be exercised or discharged by such Administrator ;
(c) all properties owned and controlled by the Board shall, until the Board is reconstituted
under sub-section (3), vest in the State Government.
(3) On or before the expiration of the period of supersession specified in the notification issued
under sub-section (1), the State Government shall reconstitute the Board by fresh appointment of the
Chairperson and other Members and in such case, any per son who had vacated his office under clause
(a) of sub-section (2) shall not be deemed to be disqualified for reappointment.
(4) The State Government shall cause a copy of the notification issued under sub-section (1) and a
full report of any action taken under this section and the circumstances leading to such action to be laid
before each House of the State Legislature at the earliest.
28. Direction by State Government.— (1) In the discharge of its functions, the Board shall be
guided by such direction s in matters of policy involving public interest as the State Government may
give to it in writing.
(2) If any question arises as to whether any such direction relates to a matter of policy involving
public interest, the decision of the State Government thereon shall be final.
29. Removal of difficulty. — (1) If any difficulty arises in giving effect to the provisions of a
Municipal Act or rules contained therein or made thereunder as they stand amended by this Act, the
State Government may, as occasion ar ises, by order, take such action, not inconsistent with the
provisions of the Municipal Act as amended by this Act, as appears to it to be necessary for the
purpose of removing such difficulty :
10 The Maharashtra Municipal Property Tax Board [2011 : Mah. XIV
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Provided that, no such order shall be made after the expiry of a period of two years from the date
of commencement of this Act.
(2) Every such order made under sub -section (1) shall be laid, as soon as may be, after it is made
before each House of the State Legislature.
30. Amendment of certain enactments. — The enactments specified in the Schedule appended
to this Act shall stand amended in the manner and to the extent specified therein.
31. Repeal of Mah. Ord. XI of 2011 and saving. — (1) The Maharashtra Municipal Property
Tax Board Ordinance, 2011 (Mah. Ord. XI of 2011), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken (including any notification or
order issued) under the said Ordinance, shall be deemed to have been done, taken or issued, as the case
may be, under the corresponding provisions of this Act.
SCHEDULE
(See section 30)
AMENDMENT TO THE MUMBAI MUNICIPAL
CORPORATION ACT.
1. Insertion of section 219A in Bom. III of 1888.— After section 219 of the Mumbai Municipal
Corporation Act (Bom. III of 1888), the following section shall be inserted, namely :—
“ 219A. Assessment subject to valuation or revision by Municipal Property Tax
Board.— (1) Notwithstanding anything contained in sections 217, 218, 218A, 218B, 218BA, 218C,
218D, 218E and 219, every rateable value or the capital value, as the case may be, shall be subject to
the valuation or revision by the Maharashtra Municipal Property Tax Board established under section 3
of the Maharashtra Municipal Property Tax Board Act, 2011 (Mah. XIV of 2011) (hereinafter referred
to as “the Municipal Property Tax Board”).
(2) Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or
the capital value, as the case may be, or tax fixed or charged under this Act shall lie to t he Chief Judge
of the Small Causes Court, when the subject matter of such rateable value, or the capital value or tax
fixed or charged under this Act is under consideration of the Municipal Property Tax Board and where
any such appeal is already preferred or reference under section 218C is already made, the same shall,
upon proceedings being initiated by the Board, stand transferred to and be dealt with by, the Municipal
Property Tax Board.”.
Amendment To The 1Bombay Provincial
Municipal Corporations Act, 1949.
2. Insertion of section 413A in Bom. LIX of 1949. — After section 413 of the 2Bombay
Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949 ), the follo wing se ction shall be
inserted, namely:—
“413A. Assessment subject to valuation or revisi on by Municipal Property Tax
Board.— (1) Notwithstanding anything contained in sections 406, 407, 408, 409, 410, 411, 412 and
413, every rateable or the capital value, as the case may be, shall be subject to the valuation or revision
by the Maharashtra Municipal Property Tax Board established un der section 3 of the Maharashtra
Municipal Property Tax Board Act, 2011 (Mah. XIV of 2011 ) (hereinafter referred to as “the
Municipal Property Tax Board”).
(2) Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or
the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the District
Court, when the subject matter of such rateable value, or the capital value or tax fixed or charged under
1 The Short title of the Act has been amended as “the Maharashtra Municipal Corporation Act” by Mah. 23 of 2012, 5.4.
2 The Short title of the Act has been amended as “the Maharashtra Municipal Corporation Act” by Mah. 23 of 2012, 5.4.
2011 : Mah. XIV] The Maharashtra Municipal Property Tax Board 11
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this Act is under consideration of the Municipa l Property Tax Board and where any such appeal is
already preferred or reference under section 410 is already made,
the same shall, upon proceedings being initiated by the Board, stand transferred to and be dealt
with by, the Municipal Property Tax Board.”.
AMENDMENT TO THE 1CITY OF NAGPUR
CORPORATION ACT, 1948.
3. Insertion of section 134A in C. P. and Berar II of 1950. — After section 134 of the 2City of
Nagpur Corporation Act, 1948 (C. P. and Berar II of 1950 ), the following section shall be inserted,
namely :—
“134A. Assessment subject to valuation or revision by Municipal Property Tax
Board.— (1) Notwithstanding anything contained in sections 124, 126, 127, 128, 129, 130, 131 and
169, every annual value or the capital value, as the case may be, shall be subject to the valuation or
revision by the Maharashtra Municipal Property Tax Board established under section 3 of the
Maharashtra Municipal Property Tax Board Act, 2011 (Mah. XIV of 2011 ) (hereinafter referred to as
“the Municipal Property Tax Board”).
(2) Notwithstanding anything contained in this Act, no appeal against fixing of annual value or
the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the District
Court, Nagpur, when the subject matter of such rateable value, or the capital value or tax fixed or
charged under this Act is under consideration of the Municipal Property Tax Board and where any such
appeal is already preferred, the same shall, upon proceedings being initiated by the Board, stand
transferred to and be dealt with by, the Municipal Property Tax Board.”.
AMENDMENT TO THE MAHARASHTRA MUNICIPAL
COUNCILS, NAGAR PANCHAYATS AND
INDUSTRIAL TOWNSHIPS ACT, 1965.
4. Insertion of section 172A in Mah. XL o f 1965. — After section 172 of the Maharashtra
Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965 ), the
following section shall be inserted, namely:—
“172A. Assessment subject to valuation or revision by Municipal Property Tax
Board. — (1) Notwithstanding anything contained in sections 113, 114, 115, 119, 117, 120, 122, 123,
124, 169, 170, 171 and 172 every rateable value or the capital value, as the case may be, shall b e
subject to the valuation or revision by the Maharashtra Municipal Property Tax Board established
under section 3 of the Maharashtra Municipal Property Tax Board Act, 2011 (Mah. XIV of 2011 )
(hereinafter referred to as “the Municipal Property Tax Board”).
(2) Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or
the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the Property Tax
Appeal Committee constituted under sub -section (2) of section 169, when the subject matter of such
rateable value, or the capital value or tax fixed or charged under this Act is under consideration of the
Municipal Property Tax Board and where any such appeal is already preferred or revision under
section 171 is already made the same shall, upon proceedings being initiated by the Board, stand
transferred to and be dealt with by, the Municipal Property Tax Board.”.
1 This Act has been repealed by Mah. 23 of 2012, 5.7.
2 This Act has been repealed by Mah. 23 of 2012, 5.7.