Section 129 in The Bombay Provincial Municipal Corporations Act, 1949
129. Property taxes of what to consist and at what rate leviable. - For the purposes of sub-section (1) of section 127 property taxes shall comprise the following taxes which shall, subject to the exceptions, limitations and conditions hereinafter provided, be levied on buildings and lands in the City:-
[(a) a water tax at such percentage of their rateable value as the Corporation shall deem reasonable, for providing a water supply for the City:Provided that the Corporation shall, with the previous sanction of the State Government, fix the minimum amount of such tax to be levied and may fix different minima for different classes of properties:Provided further that the minimum amount of such tax to be levied shall,-(i)in respect of any one separate holding of land or of any one building (not being premises used exclusively for residential purpose) or of any one portion of a building which is let as a separate holding and which is not used exclusively for residential purpose, be not less than five rupees per mensem for any official year commencing on the first day of April, 1993;(ii)in respect of any premises used exclusively for residential purpose, be not less than three rupees per mensem for any official year commencing on the first day of April, 1993;(b)a conservancy tax at such percentage of their rateable value, as will in the opinion of the Corporation suffice to provide for the collection, removal and disposal of all excrementitious and polluted matters from privies, urinals and cess-pools and for efficiently maintaining and repairing the municipal drains constructed or used for efficiently maintaining and repairing the municipal drains constructed or used for reception or conveyance of such matters:Provided that corporation shall, with the previous sanction of the State Government, fix the minimum amount of such tax to be levied and may fix different minima for different classes of properties:Provided further that the minimum amount of such tax to be levied in respect of any one separate holding of land or of any one building or of any one portion of a building which is let as a separate holding shall be not less than two rupees per mensem for any official year commencing on the first day of April, 1993 and that the amount of such tax to be levied in respect of any hotel, club, industrial premises or other large premises may be specially fixed under section 137:Provided also that while determining the rate of such tax under section 99 or 150, the Corporation may determine different rates for different classes of properties:](c)a general tax of not less than twelve per cent [but not more than thirty per cent.] of their rateable value, which may be levied, if the Corporation so determines on a graduated scale;[***][(d) betterment charges leviable under Chapter XVI.]Explanation. -Where any portion of a building or land is liable to a higher rate of the general tax such portion shall be deemed to be a separate property for the purpose of municipal taxation.[129A. Temporary reduction in minimum rate of general tax in respect of Corporations of Baroda and Surat and validation of action taken. - (1) Notwithstanding anything contained in clause (c) of section 129, in the case of the Municipal Corporation of the City of Baroda and the Municipal Corporation of the City of Surat, for a period of [four years] from the 1st April, 1967, the rate of general tax leviable under the said clause (c) may not be less than seven per cent, of the [rateable value] of the lands and buildings in the City.[(1A) Notwithstanding anything contained in clause (c) of section 129 and in subsection (1), in the case of the Municipal Corporation of the City of Baroda, [for a period of two years from the 1st April 1971] the rate of general tax leviable under the said clause (c) may not be less than seven per cent, of the rateable value of the lands and buildings in the City.](2)Any action taken before the commencement of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1967 (Gujarat I of 1967) (hereinafter referred to as "the Amendment Act") by a corporation to which sub-section (1) applies for the purpose of imposing the taxes specified in sub-section (1) of section 127 for the official year commencing on the 1st April 1967 shall be deemed to have been validly taken as if the Amendment Act had been in force when such action was taken.][129B. Temporary reduction in minimum rate of general tax in respect of Corporation of Rajkot and validation of action taken. - (1) Notwithstanding anything contained in clause (c) of section 129, in the case of the Municipal Corporation of the City of Rajkot, for a period of four years commencing on the 19th November, 1973, the rate of general tax leviable under the said clause (c) may not be less than five per cent, of the rateable value of the lands and buildings in the said City and the provisions of the said clause (c) of section 129, shall have effect and shall be deemed to have had effect , as if during the said period of four years, the words "five per cent", had been substituted for the words "twelve per cent", in the said clause (c).(2)Anything done or any action taken before the commencement of the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979, (hereinafter in this sub-section referred to as "the said Act") by the Municipal Corporation of the City of Rajkot for the purpose of levying the tax specified in sub-section (1) at any rate as is or may have been authorised under that sub-section during the period between the 19th November, 1973 and the date of the commencement of the said Act shall be deemed to have been validly done or taken as if this Act as amended by the said Act had been in force when such thing was done or such action was taken; and no such thing done or action taken shall be called in question in any Court or before any other authority solely on the ground that such rate of tax was not authorised under the law as in force at the time when such thing was done or such action was taken.]
