Section 148C in The Maharashtra Municipal Corporations Act, 1949
148C. Levy of street tax. - (1) The Corporation may, for the purposes of clause (18) of section 63, Levy within its area, an additional tax on buildings and lands (hereinafter referred to as "the street tax"), of so many per centum, not exceeding ten, of their rateable value, [or of so many per centum of their capital value, as the case may be] as the Corporation may, from time to time, determine:
Provided that, -(a)all buildings and lands vesting in the Central Government;(b)all other buildings and lands exempted from the general tax under section 132;(c)all buildings and lands of a rateable value [or a capital value, as the case may be] below such sum as the Corporation may determine,shall be exempted from the levy of street tax.(2)The Corporation may require the Commissioner to recover the amount of the street tax determined under sub-section (1) by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of section 139 and 140 shall apply to the street tax as if it were a part of the general tax levied under this Act.]Other Taxes
