Section 82(5) in Maharashtra Housing and Area Development Act, 1976
(5)If the owner -(a)fails to pay to the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996 schedule para (3).] his share of the cess; or(b)fails to pay to the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996 schedule para (3).] any portion of the cess as is due from any occupier as provided in sub-section (4) after having recovered the same from the occupier; or(c)does not within a reasonable time institute a suit, for recovery of possession of the premises, or report to the Municipal Commissioner the name of the occupier, the premises in his possession and the amount of the cess due from him, as and when any occupier is in arrears for payment of the portion of the cess due from him for a period of six months or more,the Municipal Commissioner shall be entitled to recover from the owner the owner's or occupier's share of the cess, or both, as the case may be, in the same manner in which the arrears of property tax are recovered under the provision of the Corporation Act, [and shall also be entitled to impose a penalty as provided in section 207A of the Corporation Act, not exceeding fifteen per centum of the amount of cess due from the owner or occupier,] [This portion was inserted by Maharashtra 12 of 1989, Section 6.]Explanation. - For the purposes of this sub-section "reasonable time" means a period of three months from the date when any occupier is in arrears for a period of six months in payment of the portion of the cess payable by him to the owner under sub-section (4).
