Section 144 in The Mumbai Municipal Corporation Act, 1888
144. Payment to be made to the corporation in lieu of the general tax by the Central Government; or [* * *] [The words 'or the Crown Representative' were deleted by the India (Adaptation of Existing Indian Laws) Order, 1947.] the [State] [This word was substituted for the original by the Adaptation of Laws Order, 1950.] Government, as the case may be.
(1)The [Central Government [* * *] [The words 'Central Government, or the Crown Representative, or the Provincial Government, as the case may be', were substituted for the words 'Secretary of State for India in Council' by the Adaptation of Indian Laws Order in Council.] or the [State] [This word was substituted for the original by the Adaptation of Laws Order, 1950.] Government, as the case may be,] shall pay to the corporation annually, in lieu of the general tax from which buildings and lands vesting [Government] [The words Provincial Government was substituted for the original words by the Adaptation of Laws Order, 1950.] are exempted by clause (b) of section 143, a sum ascertained in the manner provided in sub-sections (2) and (3).(2)The rateable value of the buildings and lands in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] vesting in [Government] [The word 'Government' was substituted for the original words by the Adaptation of Laws Order; 1950,] and beneficially occupied, in respect of which but for the said exemption, general tax would be leviable from the [Central Government [* * * *] [The words 'Central Government, or the Crown Representative, or the Provincial Government, as the case may be', were substituted for the words 'Secretary of State for India in Council' by the Adaptation of Indian Laws Order in Council.] or the [State] [This word was substituted for the original by the Adaptation of Laws Order, 1950.] Government, as the case may be,] shall be fixed by a person from time to time appointed in this behalf by the [State] [This word was substituted for the original by the Adaptation of Laws Order, 1950.] [Government] [The words 'Provincial Government' were substituted for the words 'Governor-in-Council' by the Adaptation of Indian Laws Order in Council.] with the concurrence of the corporation. The said value shall be fixed by the said person, with a general regard to the provisions hereinafter contained concerning the valuation of property assessable to property taxes, at such amount as he shall deem to be fair and reasonable. The decision of the person so appointed shall hold good for a term of five years, subject only to proportionate variation, if in the mean time the number or extent of the buildings and lands vesting in [Government] [The words 'Provincial Government' were substituted for the words 'Governor-in-Council' by the Adaptation of Indian Laws Order in Council.] in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] materially increases or decreases.(2A)[ Where the Corporation has adopted the levy of property tax on capital value of buildings and lands, the capital value of buildings and lands in Brihan Mumbai vesting in Government and beneficially occupied, in respect of which but for the said exemption, general tax would be leviable from the Central Government or the State Government, as the case may be, shall be the book value of such buildings or lands in Government records and such capital value shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the buildings and lands vesting in Government in Brihan Mumbai materially increases or decreases.] [Sub-section (2A) inserted by Maharashtra 11 of 2009, Section 6(1), dated 13-4-2009 (w.e.f. 1-4-2010).](3)The sum to be paid annually to the corporation by the [Central Government [* * * *] [The words 'Central Government, or the Crown Representative, or the Provincial Government, as the case may be', were substituted for the words 'Secretary of State for India in Council' by the Adaptation of Indian Laws Order in Council.] or the [State] [This word was substituted for the original by the Adaptation of Laws Order, 1950.] Government, as the case may be,] shall be eight-tenths of the amount which would be payable by an ordinary owner of buildings or lands in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).], on account of the general tax, on a rateable value [or on a capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 6(2)(a), dated 13-4-2009 (w.e.f. 1-4-2010).] of the same amount as that fixed under sub-section (2) [or sub-section (2A), as the case may be] [These words were inserted by Maharashtra 11 of 2009, Section 6(2)(b), dated 13-4-2009 (w.e.f. 1-4-2010).].
