State Act

The Mumbai Municipal Corporation Act.

140. 1[Property taxes leviable on rateable value, or capital value, as the case may be, and at what rate.].— 2[(1) 3[The following property taxes shall be levied on building and lands in Brihan Mumbai, namely]:— 4[(a) (i) the water tax of so many per centum of their rateable value, 5[or their capital value, as the case may be,] as the 6[Standing Committee] may consider necessary for providing water supply; (ii) an additional water tax which shall be called ‘the water benefit tax’ of so many per centum of their rateable value, 7[or their capital value, as the case may be,] as the 8[Standing Committee] may consider necessary for meeting the whole or part of the expenditure incurred or to be incurred on capital works for making and improving the facilities of water-supply and for maintaining and operating such works; (b) (i) the sewerage tax of so many per centum of their rateable value, 9[or their capital value, as the case may be,] as the 10[Standing Committee] may consider necessary for collection, removal and disposal of human waste and other wastes; (ii) an additional sewerage tax which shall be called the “sewerage benefit tax” of so many per centum of their rateable value, 11[or their capital value, as the case may be,] as the 12[Standing Committee] may consider necessary for meeting the whole or a part of the expenditure incurred or likely to be incurred on capital work for making and improving facilities for the collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;] (c) General tax.— a general tax of not less than eight and not more than 13[fifty] per centum of their rateable value, 14[or of not less than 0.1 and not more than 1 per centum of their capital value, as the case may be,] together with not less than one-eight and 15[not more than five per centum] of their rateable value 16[or not less than 0.01 and not more than 0. 2 per centum of their capital value, as the case may be,] added thereto in order to provide for the expense necessary for fulfilling the duties of the corporation arising under clause (k) of section 61 and Chapter XIV: 17[* * *] 18[(ca) Education cess.—the education cess leviable under section 195E;] 19[(cb) the street tax leviable under section 195G;] 20[(d) betterment charges leviable under Chapter XII-A.] 21[* * * *] 1[(1A) Notwithstanding anything contained in this section or any other provisions of the Act, from the 1st January 2022, the Corporation shall not levy any tax component of property tax specified in sub-section (1) of section 139A, on the residential buildings or residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or less. 2[(2) Any reference in this Act or in any instrument to a water tax or a halalkhor tax shall after the commencement of the Bombay Municipal Corporation (Amendment) Ordinance, 1973 (Mah. Ord. III of 1973), be construed as a reference to the water tax or the water benefit tax or both or the sewerage tax or the sewerage benefit tax, or both as the context may require;] 3[* * * *]