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State of Maharashtra - Section
Section 124A in The Maharashtra Village Panchayats Act, 1959
124A. [ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
***]| 124A. [ Provisions relating to Local Body Tax.] [Section 124A was inserted by Maharashtra 27 of 2009, Section 9. w.e.f. 31-8-2009]- (1) Everypanchayatin a notified area shall levy and collect the Local Body Tax on entry of goods for consumption, use or sale in such notified area in accordance with the provisions of this section.(2) The State Government may, by general or special order, designate any authority, Secretary of thepanchayator any other officer to be the Designated Authority.(3) It shall be the responsibility of the Designated Authority to levy and collect the Local Body Tax on the entry of the goods into the notified area, for consumption, use or sale therein in accordance with the provisions of Chapter XIB of the Bombay Provincial Municipal Corporations Act, 1949, and the rules made thereunder and to deposit or cause to be deposited into the treasury of the Government, such Local Body Tax.(4) The State Government shall, every year, after due appropriation made by law in this behalf, place in the hands of the Collector to pay to each of thePanchayatswhose area falls within a notified area, a grant-in-aid approximately equal to the amount of the Local Body Tax collected from the area of thatpanchayat.(5) The sum of money required to meet the expenditure by the State Government under sub-section (4), shall be charged on the Consolidated Fund of the State. |