State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

1[106A. Temporary provision for levying general tax at reduced rate in area of Zilla Parishad included in 2[a smaller urban area].— (1) Notwithstanding anything contained in section 105 or any other provisions of this Act, whenever— (a) a new 3[smaller urban area] is declared under sub-section (1) of section 3 comprising, wholly or partly, of an area of a Zilla Parishad; or (b) the limits of a 4[smaller urban area] are altered under clause (a) of sub-section (1) of section so as to include any area of Zilla Parishad, then the general tax shall be levied on buildings and lands in the former Zilla Parishad area during the period specified in column 2 of the Table hereto appended at the amounts specified against them in column 3 thereof, and such amounts shall not be liable to be increased under section 147 or any other provisions of this Act during the said periods. TABLE Serial No. Period Amount of general tax (1) (2) (3) 1 Period from the date of inclusion of the area in the 5[smaller urban area] upto and inclusive of 31st March of the second year following the year in which the area is included in the 6[smaller urban area]. The amount calculated at the rate for tax on lands and buildings payable in the are immediately before the inclusion in the 7[smaller urban area], under clause (i) of sub-section (1) of section 124 of the Bombay Village Panchayats Act, 1958 1(Bom. III of or clause (e) 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. 20 per cent of the amount of general tax payable in the 2[smaller urban area] or the amount of tax payable in the Zilla Parishad area, whichever is more. 3 Period of one year following the period referred to in entry 2. 40 per cent of the amount of general tax payable in the 3[smaller 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. 60 per cent of the amount of general tax payable in the 4[smaller urban area] or the amount of tax payable in the Zilla Parishad area, whichever is more. 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 5[smaller 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 general tax as in force and payable in the remaining area of the 6[smaller urban area]. (2) The Council shall spend at least one-third of the per-capita expenditure incurred in the municipal area for the year immediately preceding the year of inclusion of the Zilla Parishad area or any such higher amount as may be convenient on development works in the newly included area for the period mentioned in entries 1 to 5 in the Table in sub-section (1).]