Section 149 in The Maharashtra Municipal Corporations Act, 1949
149. Procedure to be followed in levying other taxes. - (1) In the event of the Corporation deciding to levy any of the taxes specified in sub-section (2) of section 127, it shall make detailed provision in so far as such provision is not made by this Act, in the form of rules, modifying, amplifying or adding to the rules at the time in force for the following matters, namely :-
(a)the nature of the tax, the rates thereof, the class or classes of persons, articles or properties liable thereto and the exemptions therefrom, if any, to be granted;(b)the system of assessment and method of recovery and the powers exercisable by the Commissioner or other officers in the collection of the tax;(c)the information required to be given of liability to the tax;(d)the penalties to which persons evading liability or furnishing incorrect or misleading information or failing to furnish information may be subjected;(e)such other matters, not inconsistent with the provisions of this Act, as may be deemed expedient by the Corporation :Provided that no rules shall be made by the Corporation in respect of any tax coming under clause (f) of sub-section (2) of section 127 unless the [State] Government shall have first given provisional approval to the selection of the tax by the Corporation.(2)The rules shall be submitted by the Corporation to the [State] Government and the [State] Government may either refuse to sanction them or refer them back to the Corporation for further consideration or sanction them either as they stand or with such modifications as it thinks fit, not, however, involving an increase in the rate or rates of the levy or the extent thereof.(3)Any sanction given by the [State] Government under sub-section (2) shall become operative on such date not earlier than one month from the date of the sanction as the [State] Government shall specify in the order of sanction, and the Corporation shall be competent to levy the tax covered by the sanction as from the date so specified.The Corporation and the [State] Government shall take such steps as may be practicable to ensure that the date specified in the order of sanction is the first day of April, unless the sanction is given in pursuance of a proposal for supplementary taxation under section 150:Provided that nothing in sub-section (4) shall affect the power of the Corporation to levy a tax as from a date later than the first day of April if the sanction of the [State] Government is not given by the first day of March immediately preceding and if the [State] Government in the order of sanction specifies a date later than the first day of April for the commencement of the levy of the tax.The provisions of this section shall apply, as far as may be to any alteration which the Corporation may from time to time decide to make in the rates fixed for any tax, or in the class or classes of persons, articles, or properties liable thereto or in the exemptions therefrom, if any, to be granted.[***][149A. Additional Stamp duty on certain transfers of immovable properties in municipal areas. - [(1) The stamp duty leviable under the Maharashtra Stamp Act, on instruments of sale, gift and us-ufructuary mortgage, respectively, of immovable property shall, in the case of any such instrument relating to immovable property situated in the City, shall be increased by a surcharge at the rate of one per cent., in the case of sale or gift, on the value of the property so situated and in the case of an instrument of us-ufructuary mortgage on the amount secured by the instrument as set forth in the instrument and shall be collected accordingly under the said Act.(2)For the purposes of this section, section 28 of the Maharashtra Stamp Act, shall be read and enforced as if specifically required the particulars therein referred to be set forth separately in respect of,-(a)the property situated in the City ; and(b)the property situated in any other area,](3)The State Government shall, every year, after due appropriation made by law in this behalf, pay to the Corporation of [of the City] a grant-in-aid approximately equal to the amount of additional duty realized on account of the surcharge levied under this section in respect of immovable properties situated within the jurisdiction of that Corporation.(4)The sum of money required to meet the expenditure by the State Government under sub-section (3), shall be charged on the Consolidated Fund of the State.(5)The Government may, by notification in the Official Gazette, make rules to carry out the purposes of this section. [For the purposes of this section, the State Government may make rules retrospectively with effect from the 1st July 2017.](6)All rules made under this section shall be subject to the condition of previous publication.(7)Every rule made under this section, shall be laid as soon as may be, after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be, so, however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.]Supplementary Taxation
