Section 128 in The Mumbai Municipal Corporation Act, 1888
128. [ Fixing rates, of municipal taxes and of fares and charges of [Brihan Mumbai Electric Supply and Transport Undertaking] [Section 128 was substituted for the original by Maharashtra 32 of 1966, Section 4.].
(1)The Corporation shall, on or before the [twentieth day of March] [These words were substituted for the words twenty-fifth day of March by Maharashtra 21 of 1989, Section 28.] after considering the [Standing Committee] [These words were substituted for the words Mayor-in-Council by Maharashtra 27 of 1999, Section 67, (w.e.f. 23-4- 1999).] proposals in this behalf, -(a)determine, subject to the limitations and conditions prescribed in Chapter VIII, the rates at which municipal taxes shall be levied, [***] [Deleted 'and the articles on which octroi shall be levied,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] in the next ensuing [official year:] [These words were substituted for the words official year; and by Maharashtra 27 of 2010, Section 2(1)(a), (w.e.f. 26-8-2010).][Provided that, the Corporation may determine different rates of property taxes for different categories of users of a building or and or part thereof; and] [This proviso was added by Maharashtra 27 of 2010, Section 2(1)(b), (w.e.f. 26-8-2010).](b)approve, subject to the limitations and conditions which may have been prescribed by or under any of the enactments to any licence referred to in clause (la) of sub-section (2) of section 126B, the rates at which the fares and charges in respect of the [Brihan Mumbai Electric Supply and Transport Undertaking] [These words were substituted by Maharashtra 25 of 1996 (w.e.f. 4.9.1996).] shall be levied.(2)Except under sections 134, 196, 460H and 4601, the rates so fixed and the articles so appointed shall not be subsequently altered for the year for which they have been fixed.(3)[ Notwithstanding anything contained in sub-sections (1) and (2), the Corporation may, [at any time during the official years 2010-2011, 2011-2012 and 2012-2013] [Sub-section (3) was substituted by Maharashtra 11 of 2011, Section 2, (w.e.f. 10-3-2011).], determine, separately for each of the said [three years] [These words were substituted for the words and figures two years by the Maharashtra 6 of 2012, Section 2(ii), (w.e.f. 12-3-2012).], the rates of property taxes for different categories of users of a building or land or part thereof. The rates of property taxes so determined shall be effective and shall be deemed to have been effective from the 1st of April of those [three years] [These words were substituted for the words and figures 'two years' by the Maharashtra 6 of 2012, Section 2(ii) (w.e.f. 12-3-2012).] and the taxes for the said [three years] [These words were substituted for the words and figures 'two years' by the Maharashtra 6 of 2012, Section 2(ii) (w.e.f. 12-3-2012).] shall be leviable and payable at the rates so determined.]]
