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[Cites 0, Cited by 23] [Entire Act]

State of Maharashtra - Section

Section 169 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965

169. Appeals to [Magistrates] [The words 'Magistrates or Tribunal' were substituted for the words 'Magistrates' by Maharashtra 13 of 1993, Section 4(c).] or [Committee] [The words 'Committee' was substituted for the words 'Tribunal' by Maharashtra 43 of 1994, Section 2(c).].

- [(1)] [Section 169 was renumbered as sub-section (1) thereof by Maharashtra 13 of 1993, Section 4(a).] Appeals against any claim for taxes [(except taxes on buildings and lands or both)] [These brackets and words were inserted by Maharashtra 13 of 1993, Section 4(a).] or other dues included in a bill presented to any person under section 150 or any other provisions of this Act may be made to any Judicial Magistrate or Bench of such Magistrate by whom under the direction of the Sessions Judge such class of cases is to be tried.[[(2)] [After Sub-section (1) as so renumbered, sub-sections (2) to (8) were added by Maharashtra 13 of 1993, Section 4(b).] Appeal against any claim for taxes on buildings and lands or both including other dues in relation thereto, if any, included in the bill presented to any person under section 150 may be made, at the discretion of the assessee,(a)first to the Property Tax Appeal Committee for each Municipal Council consisting of the following members namely:
(i) Collector of the District or his nominee, not below the rankof a Deputy Collector ex-officioChairman;
(ii) President of the Council ex-officiomember;
(iii) Chairperson of the Women and Child Welfare Committee and wherethere is no such Committee constituted then Chairperson of anyother Subjects Committee as the Council may determine, till theconstitution of such Committee ex-officiomember;
(iv) [ [Sub-clause was substituted by Maharashtra 21 of 1996, Section 5(a)(i).] Leader of the Opposition in Council member;]
(v) An officer of the Town Planning and Valuation Department otherthan the concerned Valuation Officer not below the rank of a TownPlanner to be nominated by the Deputy Director of Town Planningof the concerned Division member.
[Explanation. - For the purposes of sub-clause (iv), Leader of the Opposition in the Council means an elected Councillor who is for the time being, the leader of the political party, Aghadi or Front which is in opposition in the Council, having greatest numerical strength, as informed by the political party. Aghadi or Front, to the Collector as provided by rule 3 of the Maharashtra Local Authority Members' Disqualification Rules 1987, framed under the Maharashtra Local Authority Members' Disqualification Act, 1986.] [Explanation was added by Maharashtra 21 of 1996, Section 5(a)(ii).] (Maharashtra XX of 1987), or(b)directly to any Judicial Magistrate or Bench of such Magistrates by whom under the direction of the sessions Judge such class of cases is to be tried:Provided that, an appeal against the decision of the Property Tax Appeal Committee under clause (a) shall lie to the Judicial Magistrates or Bench of such Magistrates referred to in clause (b).]
(2A)[ Notwithstanding anything contained in sub-section (2), the Property Tax Appeal Committee may, suo motu review all cases excluding those in which appeals have directly been preferred under clause (b) of sub-section (2), where the rateable values [or the capital values, as the case may be] [Sub-section (2A) was inserted by Maharashtra 21 of 1996, Section 5(b).] of the properties have increased three-fold or more than the last preceding revision done under section 124:Provided that, the Regional Director, on a revision application made by a property owner, within fifteen days from the date of the decision of the Property Tax Appeal Committee, may, reconsider the decision of the said Committee and on being satisfied about the merit of the case, issue directions to amend the said decision and the decision so amended, shall be deemed to be the final decisions of the Committee]
(3)The Chairman shall preside over all meetings of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).].
(4)The Chairman shall fix the date, time and place of the hearing of each appeal and issue an individual notice of hearing to the Chief Officer and the appellant.
(5)The quorum for every meeting of a [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).] shall be three including the Chairman of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).]:Provided that, if within half an hour of the time fixed for the meeting of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).] there is no quorum and if the Chairman alone or Chairman and any one member are present, the Chairman alone, or the Chairman and the other member, as the case may be, shall be deemed to be necessary quorum to constitute the meeting of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).]. The Chairman shall then proceed further with the hearing and record the decision in the appeal which shall be deemed to be the decision of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).].
(6)Save as otherwise provided in sub-section (5), all decisions of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).] shall be by a majority opinion of the members present and where the opinion is equally divided, the decision of the Chairman shall be the decision of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).].
(7)No act or proceedings of any such [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).] shall be deemed to be invalid by reason only of the existence of any vacancy among its members or any defect in the constitution thereof.
(8)A certified copy of the decision of the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).] shall be supplied to the concerned parties, by the [Committee] [The word 'Committee' was substituted for the word 'Tribunal' by Maharashtra 43 of 1994, Section 2(b).].