Section 413 in The Maharashtra Municipal Corporations Act, 1949
413. Unappealed values and taxes and decisions on appeal to be final. - (1) Every rateable value [or the capital value, as the case may be] fixed under this Act against which no complaint is made as hereinbefore provided, an the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and the decision of the Judge aforesaid upon any appeal against any such value or tax if no appeal is made therefrom under section 411 and if such appeal is made the decision of the district court in such appeal shall be final.
[(2) Where the decision of the said Judge is not final it shall be lawful for the Commissioner to assess the property tax on the basis of the rateable value or the capital value, as the case may be, determined under rule 7 or 7A of the Taxation Rules in Chapter VIII of Schedule 'D', from year to year, subject, however, to the provisions of section 406.][413A. Assessment subject to valuation or revision by Municipal Property Tax Board. - (1) Notwithstanding anything contained in section 406, 407, 408, 409, 410, 411, 412 and 413, every rateable or the capital value, as the case may be, shall be subject to the valuation or revision by the Maharashtra Municipal Property Tax Board established under section 3 of the Maharashtra Municipal Property Tax Board Act, 2011 (hereinafter referred to as "the Municipal Property Tax Board").(2)Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the District Court, when the subject matter of such rateable value, or the capital value or tax fixed or charged under this Act is under consideration of the Municipal Property Tax Board and where any such appeal is already preferred or reference under section 410 is already made, the same shall, upon proceedings being initiated by the Board, stand transferred to, and be dealt with by, the Municipal Property Tax Board.]IV. Appeals to the Judge and District Court.
