Section 156 in The Mumbai Municipal Corporation Act, 1888
156. Assessment book what to contain.
- [The Commissioner shall keep a book, in such form and manner as he may, with the approval of the Standing Committee, [determine] [This portion was substituted by Maharashtra 11 of 2009, Section 17(1), dated 13-4-2009 (w.e.f. 1-4-2010).], and such book shall be called "the assessment book" in which shall be entered every official year]-(a)a list of all buildings and lands in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996. (w.e.f. 4.9.1996).] distinguishing each either by name or number, as he shall think fit;(b)the rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 17(2), dated 13-4-2009 (w.e.f. 1-4-2010).] of each such building and land determined in accordance with the foregoing provisions of this Act;(c)the name of the person primarily liable for the payment of the property taxes, if any, leviable on each such building or land;(d)[ if any such building or land is not liable to be assessed to the general tax or is exempt from payment of property tax either in whole or in part, as the case may be, the reason of such non-liability or exemption, as the case may be] [Clause (d) was substituted by Maharashtra 11 of 2009, Section 17(3), dated 13-4-2009 (w.e.f. 1-4-2010).];(e)when the rates of the property taxes to be levied for the year have been duly fixed by the corporation and the period fixed by public notice, as hereinafter provided, for the receipt of complaints against the amount of rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 17(4), dated 13-4-2009 (w.e.f. 1-4-2010).] entered in any portion of the assessment book, has expired, and in the case of any such entry which is complained against, when such complaint has been disposed of in accordance with the provisions hereinafter contained, the amount at which each building or land entered in such portion of the assessment book is assessed to each of the property taxes, if any, leviable thereon;(f)[ if under section 169, a charge is made for water supplied to any buildings or land by measurement or the water taxes or charges for water by measurement are compounded for or if, under section 170, the sewerage taxes or sewerage charges for any building or land are fixed at a special rate, the particulars and amount of such charges composition or rates;] [Clause (f) was substituted by Maharashtra 34 of 1973, Section 19.](g)such other details, if any, as the Commissioner from time to time thinks fit to direct.
