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State of Maharashtra - Section
Section 191K in The Mumbai Municipal Corporation Act, 1888
191K. Rules governing theatre tax.
- [The Commissioner may, with the previous approval of the Standing Committee] [These words were substituted for the words 'The Corporation may' by Maharashtra 27 of 1999, Section 84, (w.e.f, 23-4-1999).], make rules for securing the payment of the theatre tax and generally for carrying into effect the provisions of this Act relating to the said tax and in particular for the following matter, namely:-| 192. Octroi on what articles and at what rates leviable.- (1) Except as hereinafter provided, a tax, at rates not exceeding those respectively specified in Schedule H, shall be levied in respect of the several articles mentioned in the said Schedule, or so many of them or such of them as the Corporation shall from year to year in accordance with section 128 determine, on the entry of the said articles into[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996. (w.e.f. 4.9.1996).]for consumption, use or sale therein. The said tax shall be called an octroi.(2) On the first levy of the tax, if the tax cannot by following the provisions of section 128 and the other relevant provisions of this Act be brought into force in the 1st day of April of any year then in that case, notwithstanding anything in section 128 the Corporation may in a special meeting called for the purpose (at any time after the passing of the Bombay Municipal Corporation (Second Amendment) Act, 1964, and even although that Act has not been brought into force) decide upon the articles to be so taxed, and upon the rates at which they are to be taxed, and the date from which the tax is to be levied (which shall be a date not earlier than the date on which that Act is brought into force); and thereupon, the tax shall be levied on the articles, at the rates, from the date so determined, and all the relevant provisions of this Act shall as far as may be apply to the tax as if the procedure prescribed by section 128 and the other provisions of this Act had been followed.(3) In determining the articles to be taxed, the Corporation may select all or any one or more, of the articles specified in any entry in the[Schedule H] [These words were substituted for the word the said Schedule' by Maharashtra 12 of 1993, Section 5(a).], and in determining the rates at which articles are to be taxed, the Corporation may fix different rates for different articles comprised in the same entry.(4) On a request being made by the Corporation, the State Government may, by notification in theOfficial Gazette, from time to time[add to, amend or delete any item specified in Schedule H, or vary the rates specified therein] [These words were substituted for the portion beginning with the words 'vary the rates' and ending with the words 'whichever Is less' by Maharashtra 10 of 1998, Section 102(a).]and thereupon, the Schedule shall be deemed to have been amended accordingly.](5)[Notwithstanding anything contained in this section or any other provisions of this Act, the octroi on the entry of articles mentioned in Schedule H, into Brihan Mumbai, for the consumption and use of the Special Development Project declared under Section 144E, shall be levied at such reduced rate, as the Sate Government may, by notification in theOfficial Gazette, from time to time, fix; and different rates may be fixed for different periods and for different Special Development Projects.] [Sub-section (5) was inserted by Maharashtra 19 of 2006, Section 3.](6) [ Notwithstanding anything contained in this section, no octroi shall be payable on the articles specified in Schedule H-1 on the entry of the said articles into[Brihan Mumbai] [This sub-section was added by Maharashtra 12 of 1993, Section 5(c).]for consumption, use or sale therein.][The State Government may, by notification in theOfficial Gazette, add to, amend or delete any item specified in Schedule H-1.] [This portion was added by Maharashtra 10 of 1998, Section 102(b).]]193. Table of rates of[Octroi] [This word was substituted for the words 'the town duties' by Maharashtra 32 of 1964, Section 8(a).]to be affixed on certain places.- The Commissioner shall cause tables of[Octroi] [This word was substituted for the words 'the town duties' by Maharashtra 32 of 1964, Section 8(a).]for the time being leviable, specifying the rates at which and the articles on which the same[is leviable] [These words were substituted for the words 'are leviable' by Maharashtra 32 of 1964, Section 8(b).]to be printed in the English, Gujarati, Marathi and Urdu languages and to be affixed in conspicuous position at every place at which[the octroi is levied.] [These words were substituted for the words 'the same duties are levied' by Maharashtra 32 of 1964, Section 8(c).]194. Exemption of articles belonging to the[Government] [This word was substituted for the word Crown by the Adaptation of Laws Order, 1950.]from[Octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 9(a).].- (1) No[Octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 9(a).]shall be leviable on any article which at the time of its importation is certified by an officer empowered[by the government concerned] [The words 'by the Government concerned' were substituted for the words 'by Government' by the Adaptation of Indian Laws Order in Council.]in this behalf to be the property[of the[Government] [The words 'of the Crown' were substituted for the words 'of Government' by the Adaptation of Indian Laws Order in Council.]].Refund of[Octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 9(a).]on articles which become the property of the[Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.]after importation.(2) If any article on which[Octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 9(a).]is paid is imported under a written declaration signed by the importer that such article is being imported for the purpose of fulfilling a specified contract with[the[State] [The words the Provincial Government were substituted for the word Government by the Adaptation of Indian Laws Order in Council.]Government] or otherwise for the use of[the[Government] [The words the Crown were substituted for the word Government by the Adaptation of Indian Laws Order in Council.]], the full amount of[the tax paid] [These words were substituted for the words the duty paid by Maharashtra 32 of 1964, Section 9(b).]thereon shall be refunded on production, at any time within six months after importation, of a certificate signed by an officer empowered by[the Government concerned] [The words the Government concerned were substituted for the word Government by the Adaptation of Indian Laws Order in Council.]in this behalf certifying that the article so imported has become the property of[the[Government] [The words the Provincial Government were substituted for the word Government by the Adaptation of Indian Laws Order in Council.]].[194-1A. Exemption of articles belonging to certain Consular Officer from[octroi] [Section 194-1A was inserted by Bombay 48 of 1950, Section 67.].- Any articles imported by or on behalf of such diplomatic or consular officers stationed at[Mumbai] [These words were substituted for the word Bombay by Maharashtra 25 of 1996. (w.e. f. 4.9.1996).]as may be specified in this behalf by the State Government by any special or general order shall be exempted from the levy of[octroi] [This word was substituted for the words town duty by Maharashtra 32 of 1964, Sections 10 and 11.]to such extent and subject to such conditions as may be specified in the said order.]194A. [ Exemption of articles imported for immediate exportation. [This section was inserted by Bombay 2 of 1911, Section 8.]- Subject to such rules, not inconsistent with this Act, as[the Commissioner with the approval of the Standing Committee], shall from time to time frame in this behalf, any article imported into[Brihan Mumbai] [These words were substituted for the words Greater Bombay by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).][for the purpose of immediate exportation shall] [This portion was substituted for the portion beginning with 'for the purpose' and ending with 'the importer' by Maharashtra 32 of 1964, Section 11 (a) and (b).]be exempted from the levy of[octroi] [This word was substituted for the words town duty by Maharashtra 32 of 1964, Sections 10 and 11.], if such article is conveyed direct from the place of import to the place of export under such supervision and on payment of such fees therefor as shall be determined in the said rules: provided that no rule framed as aforesaid shall have effect unless and until it is confirmed by[the[State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.]Government]]195. Refund of[octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 12(a), (b) and (d).]on export- (1) When any article upon which[octroi] [This word was substituted for the words 'town duty' by Maharashtra 32 of 1964, Section 12(a), (b) and (d).]has been paid shall be exported from[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).][such amount of[tax] [This portion was substituted for the words 'the full amount of the duty so paid shall, subject to the provisions thereinafter contained, be refunded' by Bombay 64 of 1953.]levied as is specified in sub-section (1A) shall, subject to the provisions contained in sub-sections (2) and (3), be refunded].(1A) [ The amount of[tax] [This sub-section was inserted by Bombay 64 of 1953, Section 4(2).]to be refunded under sub-section (1) shall be[90 per centum] [These figures and words were substituted for the figures and words 9-3/4 per centum by Maharashtra 10 of 1998, Section 104(a)(i).]of[octroi] [This word was substituted for the word town-duty by Maharashtra 32 of 1964, Section 12(a), (b) and (d).]levied upon the articles. The balance of[10 per centum] [These figures and words were substituted for the figures and words 6-1/4 per centum by Maharashtra 10 of 1998, Section 104(a)(i).]shall be credited to the municipal fund as a fee for collection and refund.](2) Such refund shall be paid under such rules as[the Commissioner may, with the approval of the Standing Committee] [These words were substituted for the words 'the Corporation' by Maharashtra 27 of 1999, Section 86, (w.e.f. 23-4-1999).], shall from time to time frame in this behalf:(3) Provided that-(a) [ any article imported into[Brihan Mumbai] [This clause was substituted by Maharashtra 32 of 1964, Section 12(c)(i).]and not exported within six months of such entry of the article shall, unless the contrary is proved, be deemed to have been imported for consumption, use or sale in[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).];](b) a refund shall be claimable on all flour exported from[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).], without proof of the importation of the same into[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).], equal to[70-5/16] [These figures were substituted for the words 'seventy-five' by Maharashtra 64 of 1953, Section 4(3).]per centum of the amount of[tax] [This word was substituted for the word 'duty' by Maharashtra 32 of 1964, Section 12(a), (b) and (d).]at the time being leviable on the grain from which such flour has been prepared;(c) no refund shall be paid unless the same is applied for within one month from the date of exportation[or within such longer period as the Commissioner may in any special case or class of cases allow] [This portion was inserted by Bombay 48 of 1950, Section 68.];(d) no refund shall be made of any less amount than[ten rupees] [These words were substituted for the words 'five rupees' by Bombay 64 of 1953, Section 4(3).];(e) no rule framed by[the Commissioner] [These words were substituted for the words 'the corporation' by Maharashtra 27 of 1999, Section 86(b), (w.e.f. 23-4-1999).]under this section shall have effect unless and until it is confirmed by[the[State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.]Government].[195-1A. Exemption of gifts, etc., from octroi. [Sections 195-1A and 195-1B were inserted by Maharashtra 32 of 1964, Section 13.]- Subject to such rules as[the Commissioner with the approval of the Standing Committee], may from, time to time frame in this behalf, the Commissioner may by general or special order exempt any articles-(i) which are received as a free gift to relieve distress;(ii) which are imported by any charitable institution for a charitable purpose;(iii) which are brought as personal luggage by any passenger and the value of which does riot exceed one hundred and fifty rupees, or the quantity of which does not exceed such limits as may be fixed by[the Commissioner, with the approval of the Standing Committee] [These words were substituted for the words 'the Member-in-charge with the sanction of the Mayor-in-Council' by Maharashtra 27 of 1999, Section 87(b), (w.e.f. 23-4-1999).];(iv) which are imported in such other circumstances, and subject to such conditions and restrictions, as the Corporation may specify.195-1B. General rules regarding octroi.-[The Commissioner shall, with the approval of the Standing Committee] [These words were substituted for the words 'The Corporation shah' by Maharashtra 27 of 1999, Section 88(a), (w.e.f. 23-4-1999).], frame rules as respects the levy, assessment and collection of octroi under this Act, and may by such rules provide for the following among other matters, that is to say :-(a) the examination of articles liable to payment of octroi;(b) the inspection, weighing or examining the contents of any conveyance or package for the purpose of ascertaining whether it contains any articles in respect of which octroi is payable;(c) the seizure and confiscation of articles liable to octroi in case of refusal to pay such tax;(d) measures to prevent evasion of tax;(e) any other matter which is to be or may be prescribed for the levy, assessment or collection of octroi.No rule framed by the[Commissioner] [This word was substituted for the word 'corporation' by Maharashtra 27 of 1999, Section 88(b), 23-4-1999).]under this section shall have effect, unless and until it is confirmed by the State Government.] |