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Nagpur Province - Section

Section 116A in The City of Nagpur Corporation Act, 1948

116A. [ Temporary provision for levying general tax at reduced rate in area of Zilla Parishad included in a City. [Section 116A was inserted by Maharashtra 12 of 1993, Section 22.]

(1)Notwithstanding anything contained in section 116 or any other provisions of this Act, whenever the limits of a city are altered under sub-section (3) of section 389 so as to include any area of a Zilla Parishad, then the general tax shall be levied on lands and building in the former Zilla Parishad area during the periods specified in column 2 against each of the entries of the Table hereto, as per the amounts respectively specified in column 3 thereof, and such amounts shall not be liable to be increased under sub-section (3) of section 89 during the said period.Table
Sr. No. Period   Amount of Property Tax
(1) (2)   (3)
1. Period from the date of inclusion of the areain the City upto and inclusive of the 31st March of the secondyear following the year in which the area is including in thecity.   The amount calculated at the rate of tax onland and buildings payable in the area immediately before theinclusion in the City, under clause (i) of sub-section (1) ofsection 124 of the Bombay Village Panchayats Act, 1958, orclause (e) of sub-section (1) of section 157 of the MaharashtraZilla Parishadsand Panchayat Samitis Act, 1961, as thecase may be (hereinafter in this Table referred to as "theamount of tax payable in theZilla Parishadarea:).
2. Period of one year following the periodreferred to in entry 1.   20 per cent, of the amount of general taxpayable in the City or the amount of tax payable in theZillaParishadarea, whichever is more.
3. Period of one year following the periodreferred to in entry 2.   40 per cent, of the amount of general taxpayable in the City or the amount of tax payable in theZillaParishadarea, whichever is more.
4. Period of one year following the periodreferred to in entry 3.   60 per cent, of the amount of general taxpayable in the City or the amount of tax payable in theZillaParishadarea, whichever is more.
5. Period of one year following the periodreferred to in entry 4.   80 per cent of the amount of general taxpayable in the City or the amount of tax payable in theZillaParishadarea, whichever is more.
6. Period of one year following the periodreferred to in entry 5.   The same amount of general tax as in force andpayable in the remaining area of the City.
(2)The Corporation shall spend the amount worked out at the rate of not less than one third of t he per capita expenditure incurred in the Corporation area for the year immediately preceding the year of inclusion of the Zilla Parishad area in the City or any such higher amount as may be feasible on development works in the newly included Zilla Parishad area for the periods mentioned in entries 1 to 5 in the Table in subsection (1).]