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State of Maharashtra - Section

Section 145 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965

145. Power to compound tax on vehicles or animals [* * *] [The words 'and In case of factories octroi' were deleted by Maharashtra 31 of 1999, Section 9(ii).].

- [(1)] [Section 145 was renumbered as sub-section (1) of that section and sub-section (2) was added by Maharashtra 14 of 1966, Section 8(a) and (b).] Where a Council has imposed a tax on vehicles (other than motor vehicles) or animals used for riding, draught or burden and kept for such use within the municipal area, it may compound with the keeper of any livery-stables or of horses or such vehicles kept for sale or hire, for the payment of a lump sum for any period not exceeding one year at a time, in lieu of any amount which such keeper would otherwise have been liable to pay on account of the tax imposed as aforesaid.
(2)[* * *] [Sub-section (2) and the words 'and in the case of factories, Octroi' were deleted by Maharashtra 31 of 1999, Section 9.]