The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
State Act of Maharashtra · Act 29 of 197930 provisions
The enactment
| Long title | An Act to provide for levy of tax on buildings in Corporation areas in the State of Maharashtra, which contain larger residential premises. |
|---|---|
| Type | Act |
| Citation | Act 29 of 1979 |
| Year | 1979 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 30 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Levy and collection of tax on certain buildings.
- Section 4 Primary responsibility for tax.
- Section 5 Person liable to pay tax under the Act entitled to recover amount of tax from occupier of premises.
- Section 6 Rights and remedies for recovery of amount under section 5.
- Section 7 Appointment of assessing authorities.
- Section 8 Preparation and maintenance of list of taxable premises in buildings.
- Section 9 Assessment of taxable premises.
- Section 10 Publication of assessment list and list of modifications.
- Section 11 Appeal.
- Section 12 Authorities competent to collect tax, etc.
- Section 13 Tax to be charged on buildings, in respect of which it is leviable.
- Section 14 Crediting amount of tax collected to State Government and submission of return of collection by collecting authority.
- Section 15 Default of municipal corporation in collecting tax.
- Section 16 Power of entry, inspection, etc.
- Section 17 Refunds.
- Section 18 Limitation for claims for refund.
- Section 19 Penalty for default in payment of tax.
- Section 20 Penalty for failure to furnish return.
- Section 21 Offence of making false statements, etc.
- Section 22 Punishment for obstruction.
- Section 23 Offences by companies.
- Section 24 Exemptions of certain buildings from payment of tax.
- Section 25 Tax under this Act leviable in addition to other taxes.
- Section 26 Power to make rules.
- Section 27 Repeal of Mah. XIX of 1974.
- Section 28 Preparation of list of taxable premises and assessment list and collection of tax for 1974-79.
- Section 29 Refund of amount paid under repealed Act to persons not liable to tax under this Act.
- Section 30 Provision for revision of bill or refund order when it is not correct.
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