Section 112 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
112. Council may vary rate of tax within prescribed limits.
(1)Notwithstanding any rule, bye-laws or resolution specifying the amount of rate at which a tax is leviable, a Council may, by a resolution passed at a special meeting, decide to increase or reduce the amount or rate at which such tax is leviable and to that extent the bye-laws already sanctioned by the State Government shall be deemed to have been suitably amended with effect from the date specified in the notice referred to under sub-section (2):Provided that -(a)such increase or reduction shall be within the maximum and minimum limits fixed in respect of such tax under [the provisions of this Act or of] [These words were inserted by Maharashtra 10 of 2010, Section 86.] the rules;[* * *] [Paragraph (b) was deleted by Maharashtra 45 of 1975, Section 11.](2)When a Council has by a resolution decided to increase or reduce the amount or rate at which any tax is leviable, the Council shall publish in the municipal area the resolution together with notice specifying a date, which shall not be less than thirty days from the date of publication of such notice, from which the amount or rate at which any tax is leviable shall be increased or reduced. The tax at the amount or rate so increased or reduced shall be leviable from the date specified in such notice. [When the rate at which any tax is leviable is increased by publication of the resolution under this section, it shall not be necessary to give any separate notice thereof to the owners or occupiers of the properties affected thereby.] [This portion was added by Maharashtra 32 of 1983, Section 2.](2)Assessment and Liability to Tax on Buildings and Lands
