Section 150 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
150. Presentation of bill for sums due to Council and discount for prompt payment [or concession in tax] [These words were added by Maharashtra 10 of 2010, Section 95(1), (w.e.f. 1-6-2010).].
(1)When any amount becomes due to the Council under this Act or the rules or by-laws made thereunder, the Chief Officer shall, with the least practicable delay, cause to be presented to the person liable for the payment thereof, a bill for the sum claimed as due.(2)Every such bill shall specify the period for which, and the property, occupation or thing in respect of which the sum is claimed and shall also give notice of the liability incurred in default of payment and of the time within which an appeal may be preferred as hereinafter provided against such claim.(2A)[ Each of the property taxes shall be payable in advance in half yearly installments and other dues shall also be payable by the date as specified in a bill presented or served under sub-section (1).] [Sub-section (2A) was inserted by Maharashtra 10 of 2010, Section 95(2), (w.e.f. 1-6-2010).](3)If a person to whom such bill is presented pays, within fifteen days from the presentation thereof, the whole sum claimed as due, then a discount equal to one per cent of such sum shall be paid by the Council to him in such manner and within such period as may be prescribed.[150A . Levy of penalty on unpaid amount of Bill. [Section 150A and 150B was inserted by by Maharashtra 10 of 2010, Section 96, (w.e.f. 1-6-2010).](1)The amount of first half-yearly tax as specified in the bill which has been served as aforesaid shall be paid within three months from the date of service of the bill and for the second half-yearly tax as specified in the bill shall be paid before the 31st December of each year; and if a person liable to pay tax does not pay the same as required as aforesaid, then he shall be liable to pay by way of penalty in addition to the amount of such tax or part thereof which has remained unpaid, a sum equal to two per cent of such tax for each month or part thereof after the last date by which he should have paid such tax and shall continue to be liable to pay such penalty until the full amount as per the bill is paid:Provided that, if any property tax for which a bill is served under this Act before the date of commencement of the Bombay Provincial Municipal Corporations, the City of Nagpur Corporation, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships, the Maharashtra (Urban Areas) Protection and Preservation of Trees and the Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) (Amendment) Act, 2009 (hereinafter in this section referred to as the "Amendment Act of 2009") has remained unpaid in full or in part, a person who has not paid such tax shall be liable to pay penalty as provided under this section, on and from the date of commencement of the said Amendment Act of 2009.(2)If the other taxes or dues claimed in the bill are not paid by the date specified in the bill, the provisions of sub-section (1) shall, mutatis mutandis, apply to the amount which has so remained unpaid.
