Section 128 in The Maharashtra Municipal Corporations Act, 1949
128. Manner of recovering municipal taxes. - A municipal tax may be recovered by the following processes in the manner prescribed by rules:-
(1)by presenting a bill,(2)[* * *](3)by distraint and sale of a defaulter's movable property,(4)by the attachment and sale of a defaulter's immovable property,(5)in the case of [***] and toll, by the seizure and sale of goods and vehicles,(6)in the case of property tax by the attachment of rent due in respect of the property,(7)by a suit.Property Taxes[Property tax leviable on rateable value or capital value][128A. Property taxes what to consist. - (1) Property taxes leviable on buildings and-lands in the City under this Act shall include water tax, water benefit tax, sewerage tax, sewerage benefit tax, general tax, education cess, Street tax and betterment charges.(2)For the purposes of levy of property taxes, the expression "building" includes a flat, a gala, a unit or any portion of the building [and building or land used for administrative or any such purposes, by the Maharashtra State Electricity Distribution Company Limited and its franchisees as defined in clause (27) of section 2 of the Electricity Act, 2003 or the Maharashtra State Electricity Transmission Company Limited but does not include buildings or lands used only for electricity distribution infrastructure such as electrical transformers, any electrical equipment, overhead and underground cables or such similar equipment created or maintained by the Maharashtra State Electricity Distribution Company Limited and such franchisees or the Maharashtra State Electricity Transmission Company Limited.](3)All or any of the property taxes may be imposed on a graduated scale.(4)Save as otherwise provided in this Act, it shall be lawful for the Corporation to continue to levy all or any of the property taxes on the rateable value of buildings and lands until the Corporation adopts levy of any or all the property taxes on such buildings and lands on the capital value thereof under sub-section (2) of section 129.]
