Section 82 in Maharashtra Housing and Area Development Act, 1976
82. Levy and collection of [Mumbai Building Repairs and Reconstruction Cess.] [This heading was changed by Maharashtra 25 of 1996, Section 2 and Schedule para (3).]
[Proviso added by Maharashtra 46 of 1997 (w.e.f. 29.12 1997).](1) For the purpose of this Chapter but subject to the provisions of section 83, there shall be levied and paid to the State Government, from such date as may be appointed by the State Government, by notification in the Official Gazette, a tax on lands and buildings called the [Mumbai Building Repairs and Reconstruction Cess] [This heading was changed by Maharashtra 25 of 1996, Section 2 and Schedule para (3).] (in this Chapter referred to as "the cess"), at the rate of so many percentum of the rateable value of the concerned building or land or part thereof as its provided therefor under the Second Schedule to this Act.[*********] [The proviso was deleted with effect from 1st October 1980 by Maharashtra 21 of 1980, Section 2.](2)Subject to the provisions of this Chapter, the cess shall be collected by the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996, section 2, Schedule para (3).] in the same manner in which the property tax is collected under the [Mumbai Municipal Corporation Act] [These words were changed by Maharashtra 25 of 1996, section 2, Schedule para (3).] (hereinafter in this Chapter referred to as "the Corporation Act").(3)The Municipal Commissioner shall recover the amount of the cess levied under sub-section (1) by an addition to the general tax levied and collected under the Corporation Act. Every addition to the general tax made under this section shall be recovered by the Municipal Commissioner form each person liable therefore in the same manner as the general tax due from him. The. Municipal Commissioner may, in respect of the cess due, prepare separate bill for such period or periods and in such form or forms and serve them in such manner as he may determine. Where the cess is primarily leviable from the owner, the instalment of the cess due for any half year shall be recoverable from him in arrears with the instalment of the general tax due from the next half year, and where such owner is not able to recover any amount of increase in the rent from any occupier as permitted under sub-section (4) of this section, he shall, subject to the provisions of sub-sections (5) and (6), be entitled to withhold payment of that amount till it is recovered from the occupier. The provisions of sections 147 and 148 of the Corporation Act, shall apply to the cess, as if it were part of the general tax levied under that Act.(4)Where an owner is required to pay to the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996 schedule para (3).] in respect of any land or building the cess levied under this section, the share of the owner shall be 10 per cent. of the rateable value of the land or building, and he shall be entitled to recover the remaining amount of the cess levied by making a proportionate increase in the rent of the various premises in the building, in the same manner as if there was an increase in the general tax; and such increase in rent shall not be deemed to be an increase for the purposes of section 7 of the Rent Act, or for the purposes of the Corporation Act. Where the rent of any premises in a building is payable by the month, if such rent or increases are in arrears for a period of six months or more, the owner shall be entitled to the recovery of possession of the premises under section 12 of the Rent Act.(5)If the owner -(a)fails to pay to the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996 schedule para (3).] his share of the cess; or(b)fails to pay to the [Mumbai Corporation] [These words were changed by Maharashtra 25 of 1996 schedule para (3).] any portion of the cess as is due from any occupier as provided in sub-section (4) after having recovered the same from the occupier; or(c)does not within a reasonable time institute a suit, for recovery of possession of the premises, or report to the Municipal Commissioner the name of the occupier, the premises in his possession and the amount of the cess due from him, as and when any occupier is in arrears for payment of the portion of the cess due from him for a period of six months or more,the Municipal Commissioner shall be entitled to recover from the owner the owner's or occupier's share of the cess, or both, as the case may be, in the same manner in which the arrears of property tax are recovered under the provision of the Corporation Act, [and shall also be entitled to impose a penalty as provided in section 207A of the Corporation Act, not exceeding fifteen per centum of the amount of cess due from the owner or occupier,] [This portion was inserted by Maharashtra 12 of 1989, Section 6.]Explanation. - For the purposes of this sub-section "reasonable time" means a period of three months from the date when any occupier is in arrears for a period of six months in payment of the portion of the cess payable by him to the owner under sub-section (4).(6)On receipt of a report from the owner under the last preceding sub-section or otherwise, when any occupier is in arrear in payment of the portion of the cess due from him, the Municipal Commissioner may recover from the occupier the due amount (whether it has remained due for less than one year or more) as if it were an arrear of tax due under the Corporation Act.(7)Whether the Municipal Commissioner has under section 175 of the Corporation Act refunded two-thirds of the amount of general tax paid in respect of any property or part thereof for any period, the Municipal Commissioner shall, under intimation to the Board, also refund two-thirds of the amount of cess if paid in respect of that property or part thereof for the same period and if the cess is not paid reduce the demand for cess to one-third of the amount of cess payable for that, period.(8)Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, any sum due as cess in respect of any land or building shall, subject to prior payment of the land revenue and the education cess and penalty levied under the Maharashtra Education and Employment Guarantee (Cess) Act, 1962 (if any) thereon, due to the State Government, be a first charge,-(a)in the case of any land or building held immediately from the Government upon the interest in such land or building of the person liable to pay the cess, and upon the goods and other moveable property, if any, found within or upon such land or building and belonging to such person; and(b)in the case of any other land or building, upon such land or building, and upon the goods and other moveable property, if any found within or upon such land or building and belonging to the person liable to pay the cess.
