Section 140 in The Mumbai Municipal Corporation Act, 1888
140. [Property taxes leviable on rateable value, or on capital value, as the case may be, and at what rate.] [Substituted by Maharashtra 11 of 2009, Section 4(1), dated 13-4-2009 (w.e.f. 1-4-2010).].
- [(1) [The following property taxes shall be leviable on buildings and lands in Brihan Mumbai, namely] [Section 140 was renumbered as sub-section (1) and clauses (a) and (b) were substituted by Maharashtra 34 of 1973, Section 16(1).]:-(a)[ (i) the water tax of so many per centum of their rateable value, [or their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4(2)(b), 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 76, (w.e.f. 23-4-1999).] may consider necessary for providing water supply;(ii)an additional water tax which shall be called 'the water benefit tax' of so many per centum of their rateable value, [or their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4(2)(b), 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 76, (w.e.f. 23-4-1999).] may consider necessary for meeting the whole or part of the expenditure incurred or to be incurred on capital works for making and improving the facilities of water supply and for maintaining and operating such works;[Provided that all or any of the property taxes may be imposed on a graduated scale.] [This proviso was added by Maharashtra 41 of 1994, Section 41.](b)(i)the sewerage tax of so many per centum of their rateable value, [or their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4(2)(b), 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 76, (w.e.f. 23-4-1999).] may consider necessary for collection, removal and disposal of human waste and other wastes;(ii)an additional sewerage tax which shall be called the "sewerage benefit tax" of so many per centum of their rateable value, [or their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4(2)(b), 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 76, (w.e.f. 23-4-1999).] may consider necessary for meeting the whole or a part of the expenditure incurred or to be incurred on capital works for making and improving facilities for the collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;]General tax(c)a general tax of not less than eight and not more than [fifty] [This word was substituted for the word 'twenty-six' by Maharashtra 20 of 1995, Section 2(a), (w.e.f. 31.8.1995).] per centum of their rateable value, [or of not less than 0.1 and not more than 1 per centum of their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4(2)(c)(i), dated 13-4-2009 (w.e.f. 1-4-2010)] together with not less than one-eighth and [not more than five per centum] [These words were substituted for the words' not more than two per centum' by Maharashtra 20 of 1995, (w.e.f. 31. 8. 1995)] of their rateable value [or not less than 0.01 and not more than 0.2 per centum of their capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 4 (2) (c) (ii), dated 13-4-2009.] added thereto in order to provide for the expense necessary for fulfilling the duties of the corporation arising under clause (k) of section 61 and Chapter XIV;[Provided that, the Corporation shall not levy property tax leviable under this clause, on residential buildings or residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or less.Explanation. For the purposes of the above proviso, the term "residential buildings or residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or less" means the residential buildings or residential tenements, existing on the date of coming into force of the Mumbai Municipal Corporation (Amendment) Act, 2019, having carpet area of 46.45 sq. meter (500 sq. feet) or less and recorded with such area in the Municipal records on the 1st January 2019 or in respect of which the permission to occupy has been granted by the Corporation permitting such area to be occupied after such date of coming into force of the said Act.] [Added by Maharashtra Act No. 24 of 2019, dated 23.7.2019.]Education cess(ca)[ the education cess leviable under section 1959;] [This clause was inserted by Bombay 13 of 1958, Section 5.][the street tax leviable under section 195G.] [Clause (cb) was inserted by Maharashtra 33 of 1989, Section 9.](d)[ betterment charges leviable under Chapter XII-A.] [This clause was added by Bombay 34 of 1954, Section 9.][Explanation. - [* * *] [The Explanation was added by Maharashtra 10 of 1998, Section 90(b).]][* * *] [Proviso deleted by Maharashtra 11 of 2009, Section 4(2)(e), dated 13-4-2009 (w.e.f. 1-4-2010).](2)[ Any reference in this Act or in any instrument to a water tax or a halalkhor tax shall after the commencement of the Bombay Municipal Corporation (Amendment) Ordinance, 1973, be construed as a reference to the water tax or the water benefit tax or both, or the sewerage tax or the sewerage benefit tax, or both as the context may require.] [Sub-section (2) was added by Maharashtra 34 of 1973, Section 16(2).]
