State Act

The Maharashtra Municipal Corporations Act

1[129A. Temporary provision for levying general tax at reduced rate in area of Zilla Parishad included in a 2[larger urban area.—] 3[(1)] Notwithstanding anything contained in section 129 or any other provisions of this Act, whenever,— (a) a new 4[larger urban area is specified] under sub-section (2) of section 3 comprising wholly or partly, of an area of a Zilla Parishad ; or (b) the limits of a 5[larger urban area] are altered under sub-section (3) of section 3 so as to include any area of a Zilla Parishad, then the general tax shall be levied on buildings and lands in the former Zilla Parishad area during the periods specified in column (1) of the Table hereto appended at the amounts specified against them in column (2) thereof, and such amounts shall not be liable to be increased under section 150 during the said periods :— TABLE Period Amount of General Tax (1) (2) 1. Period from the date of inclusion of the area in the City upto and inclusive of the 31st March 6[of the second year] following the year in which the area is included in the 7[larger urban area]. 8[The amount calculated at the rate of tax on lands and buildings payable in the area immediately before its inclusion in the City, under clause (i) of sub-section (1) of section 124 of the Bombay Village Panchayats Act, 1958 (Bom. III of 1959), or clause (e) of sub-section (1) of section 157 of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 (Mah. V of 1962), as the case may be (hereinafter in this Table referred to as “the amount of tax payable in the Zilla Parishad area”)]. 2. Period of one year following the period referred to in entry 1. 9[20 per cent.] of the amount of general tax payable in the 10[larger urban area] or the amount of tax payable in Zilla Parishad area, whichever is more. 3. Period of one year following the period referred to in entry 2. 1[40 per cent.] of the amount of general tax payable in the 2[larger urban area] or the amount of tax payable in the Zilla Parishad area, whichever is more. 4. Period of one year following the period referred to in entry 3. 3[60 per cent.] of the amount of the general tax payable in the 4[larger urban area] or the amount of tax payable in the Zilla Parishad area, whichever is more. 5[5. Period of one year following the period referred to in entry 4. 80 per cent. of the amount of general tax payable in the 6[larger urban area] or the amount of tax payable in the Zilla Parishad area, whichever is more. 6. Any period after the expiry of the period referred to in entry 5. The same amount of general tax as in force and payable in the remaining area of the 7[larger urban area].] 8[(2) The Corporation shall spend an amount worked out at the rate of not less than one-third of the per capita expenditure incurred in the Corporation area for the year immediately the year of inclusion of the Zilla Parishad area or any such higher amount as may be feasible on development works in the newly included area for the periods mentioned in entries 1 to 5 in the Table in sub-section (1).]