Section 105(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)Subject to any general or special orders which the State Government may make in this behalf, a Council shall impose, for the purposes of this Act, the taxes listed below :-(a)a consolidated property tax on lands or buildings or both situated within municipal area, based on their rateable value [or their capital value, as the case may be] [These words were inserted by Maharashtra 10 of 2010, section 85(1)(a).] as determined in accordance with Section 114;[***] [Deleted '(aa) a cess on entry of goods into the limits of the municipal area for consumption, use or sale therein;' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][* * *] [Clause (b) was deleted by Maharashtra 31 of 1999, Section 4.][* * *] [Clause (c) was deleted by Maharashtra 16 of 1975, Schedule II.](d)[ a tax on cinemas, theatres, circuses, carnivals and other performance and shows;] [Clause (d) was substituted for the original by Maharashtra 14 of 1966, Section 7.][***] [Deleted '(e) a tax on advertisements other than advertisements published in the newspapers:' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Provided that, the maximum and minimum rates at which the taxes aforesaid shall be levied in different classes of municipal areas and other matters relating to imposition, assessment, collection and exemptions thereof shall be such as may be prescribed by rules.[Provided further that the consolidated property tax [or all or any of the property taxes] [This proviso was added by Maharashtra 41 of 1994, Section 149.] may be imposed on a graduated scale:][Provided also that, the Council may determine different rates of tax for different categories of users of a building or land or a part thereof.] [This proviso was added by Maharashtra 27 of 2010, Section 16, (w.e.f. 26-8-2010).]
