Section 172A in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
172A. [ Assessment subject to valuation or revision by Municipal Property Tax Board. [Section 172A was inserted by Maharashtra 14 of 2011, Schedule entry No. 4 (w.e.f. 10-3-2011).]
(1)Notwithstanding anything contained in sections 113, 114, 115, 117, 119, 120, 122, 123, 124, 169, 170, 171 and 172, every rateable value or the capital value, as the case may be, shall be subject to the valuation or revision by the Maharashtra Municipal Property Tax Board established under section 3 of the Maharashtra Municipal Property Tax Board Act, 2011 (hereinafter referred to as "the Municipal Property Tax Board).(2)Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the Property Tax Appeal Committee constituted under subsection (2) of section 169, when the subject matter of such rateable value, or the capital value or tax fixed or charged under this Act is under consideration of the Municipal Property Tax Board and where any such appeal is already preferred or revision under section 171 is already made the same shall, upon proceedings being initiated by the Board stand transferred to, and be dealt with by, the Municipal Property Tax Board.]
