Section 28 in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
28. Preparations of list of taxable premises and assessment list and collection of tax for 1974-79.
(1)As soon as may be, after the appointed day, the assessing authority shall prepare the list of taxable premises under section 8 and the assessment list under sections 9 and 10 for the year commencing on the 1st April 1979 and ending on the 31st March 1980 and take or cause to be taken further action for levying and collection of the tax for that year according to the provisions of this Act.(2)On the basis of the list of taxable premises and the assessment list referred to in sub-section (1), the assessing authority shall then prepare list of taxable premises and the assessment list for the period commencing on the 1st April 1974 and ending on the 31st March 1979. Such lists may be prepared separately for each year or for two or more years as may be determined by the assessing authority. The provisions of section 8, 9, 10 and 11 and other relevant sections and the rules made thereunder shall apply, mutatis mutandis, to the preparation and finalisation of such lists.(3)After the assessment list or lists are prepared and finalised for the period from the 1st. April 1974 to the 31st March 1979, the collecting authority shall cause bills to be prepared in respect to the taxable premises and serve such bills on the persons liable to pay the tax and take or cause to be taken further action for the levy and collection of the tax for the relevant year or years according to the provisions of this Act.(4)Separate bill may be prepared for separate premises. Separate or consolidated bills may be prepared for different years. Every such bill shall specify the residential premises in respect of which the tax is due, the period or periods for which the tax is due, the rateable value of the premises, the amount of tax assessed in respect thereof, the amount (if any) paid by the assessee under the repealed Act and the balance payable by him or the amount of refund payable to him, as the case may be.
