Section 150 in The Maharashtra Municipal Corporations Act, 1949
150. Any tax imposable under this Act may be increased or newly imposed by way of imposing supplementary taxation. - Whenever the Corporation determines under section 104 to have recourse to supplementary taxation in any official year it shall do so by increasing, for the unexpired portion of the said year, the rates at which any tax imposable under this Act is being levied, subject to the limit and conditions for such tax prescribed in this Act or in the orders or sanction of the [State] Government or by levying, with due sanction, a tax imposable under this Act but not being levied for the time being.
[150A. Power to assess in case of escape from assessment. - Notwithstanding anything to the contrary contained in this Act or the rules made thereunder, if for any reason any person liable to pay any of the taxes or fees leviable under this Act has escaped assessment in any year, the Commissioner may, at any time within six years from the date on which such person should have been assessed, serve on such person a notice assessing him to the tax or fee due and demanding payment thereon within 15 days from the date of such service, and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if assessment was made in the year to which the tax or fee relates.]Refunds
