Section 195G in The Mumbai Municipal Corporation Act, 1888
195G. Street tax.
(1)The corporation may, for the purposes of clause (m) of section 61 levy within its area, an additional tax on buildings and lands (hereinafter referred to as "the street tax"), of so many per centum, not exceeding fifteen, of their, rateable value, [or of so many per centum of their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009. Section 32(1), dated 13-4-2009 (w.e.f. 1-4-2010).] as the [Standing Committee] [These words were substituted for the words 'Mayor-in-Council' by Maharashtra 27 of 1999, Section 89, (w.e.f. 23-4-1999).] may, from time to time determine:Provided that, -(a)all buildings and lands vesting in the Central Government,(b)all other buildings and lands exempted from the general tax under section 143,(c)all buildings and lands of a rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009. Section 32(2), dated 13-4-2009.] below such sum as the corporation may determine,shall be exempted from the street tax.(2)The corporation may require the Municipal Commissioner to recover the amount of the street tax determined under sub-section (1) by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Municipal Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 147 and 148 shall apply to the street tax as if it were part of the general tax levied under this Act.]Supplementary Taxation
