Section 149 in The Bombay Provincial Municipal Corporations Act, 1949
149. Procedure to be followed in levying other taxes. - (1) In the event of the Corporation deciding to levy any of the taxes specified in sub-section (2) of section 127, it shall make detailed provision in so far as such provision is not made by this Act, in the form of rules, modifying, amplifying or adding to the rules at the time in force for the following matters, namely:-
(a)the nature of the tax, the rates thereof, the class or classes of persons, articles or properties liable thereto and the exemptions therefrom, if any, to be granted.(b)the system of assessment and method of recovery and the powers exercisable by the Commissioner or other officers in the collection of the tax;(c)the information required to be given of liability to the tax;(d)the penalties to which persons evading liability or furnishing incorrect or misleading information or failing to furnish information may be subjected;(e)such other matters, not inconsistent with the provisions of this Act, as may be deemed expedient by the Corporation:Provided that no rules shall be made by the Corporation in respect of any tax coming under clause (f) of sub-section (2) of section 127 unless the [State] Government shall have first given provisional approval to the selection of the tax by the Corporation.(2)The rules shall be submitted by the Corporation to the [State] Government and the [State] Government may either refuse to sanction them or refer them back to the Corporation for further consideration or sanction them either as they stand or with such modifications as it thinks fit, not, however, involving an increase in the rate or rates of the levy or the extent thereof.(3)Any sanction given by the [State] Government under sub-section (2) shall become operative on such date not earlier than one month from the date of the sanction as the [State] Government shall specify in the order of sanction, and the Corporation shall be competent to levy the tax covered by the sanction as from the date so specified.(4)The Corporation and the [State] Government shall take such steps as may be practicable to ensure that the date specified in the order of sanction is the first day of April, unless the sanction is given in pursuance of a proposal for supplementary taxation under section 150:Provided that nothing in sub-section (4) shall affect the power of the Corporation to levy a tax as from a date later than the first day of April if the sanction of the [State] Government is not given by the first day of March immediately preceding and if the [State] Government in the order of sanction specifies a date later than the first day of April for the commencement of the levy of the tax.(5)The provisions of this section shall apply, as far as may be to any alteration which the Corporation may from time to time decide to make in the rates fixed for any tax, or in the class or classes of persons, articles, or properties liable thereto or in the exemption therefrom, if any, to be granted.Supplementary Taxation
