Section 84(1) in Maharashtra Housing and Area Development Act, 1976
(1)For the purpose of assessing the amount of cess leviable under this Chapter, the Municipal Commissioner shall, in a Schedule appended to the assessment book maintained by him under section 156 of the Corporation Act (which shall be deemed to be a part of such assessment book) cause additional entries to be made showing the Category to which every property on which the cess is leviable belongs and such other particulars as he deems necessary.Where a building is erected before the 1st day of September 1940, the building shall be classified as belonging to Category A.Where a building is erected between the period from the 1st day of September 1940 to 31st day of December 1950 (both inclusive), the building shall be classified as belonging to Category B.Where a building comprised in any property is erected between the period from the 1st day of January, 1951, to the day immediately preceding the date on which the provisions of the Bombay Building Repairs and Reconstruction Board Act, 1969 are brought into force in the area in which the building is situated, the building shall be classified as belonging to Category. C.Where a floor or any part of a building is constructed subsequently, the date of construction, area and other description of such floor or part shall be shown separately.
