CourtMesh

Section 13: Tax to be charged on buildings, in respect of which it is leviable.

The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.State Act of Maharashtra · Act 29 of 1979

Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, all sums due as tax or penalty, in respect of any taxable premises, shall, subject to the prior payment of the land revenue, if any, thereon due to the State Government, be a charge-

(a) in the case of any premises held immediately from the Government, upon the interest in such premises of the person liable for such tax or penalty, and upon the goods and other movable properties, if any, found within such premises, and

(b) in the case of any other premises, upon such premises and upon the goods and other movable properties, if any, found within such premises.

Where this provision sits

ActThe Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Section13
Marginal noteTax to be charged on buildings, in respect of which it is leviable.
JurisdictionState of Maharashtra
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 197… is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.