Section 124B in The Maharashtra Regional and Town Planning Act, 1966
124B. Classification of user of lands and buildings, rates of development charge and procedure for levy thereof.
(1)(a)For the purposes of assessing the development charge, the user of land and building shall be classified under the following categories, namely:-(i)Industrial;(ii)Commercial;(iii)Residential;(iv)Institutional.(b)In classifying the user of land and building under any of the categories mentioned in clause (a), the predominant purpose for which such land and building is used shall be the basis for such classification.(2)[ On and from the date of commencement of the Maharashtra Regional and Town Planning (Amendment) Act, 2010, development charge shall be levied and collected by the Authority at the rates specified in column (4) of the Second Schedule; and the Authority may, subject to the other provisions of this Chapter, enhance, from time to time, the rate specified in column (4) of the Second Schedule and levy the development charge at such enhanced rate:Provided that, the Authority may, subject to the other provisions of this Chapter, reduce, from time to time, the enhanced rate and levy development charge at such reduced rate, so however that in no case the rate shall be reduced below the rate specified in column (4) of the Second Schedule.] [Sub-section (2) was substituted by Maharashtra 34 of 2010. Section 2(1).](2A)[ Notwithstanding anything contained in sub-section (1), when the Maharashtra industrial Development Corporation is the Special Planning Authority deemed to have been appointed as such under sub-section (1A) of section 40, for a notified area under its jurisdiction as provided in the said sub-section (1A), it shall be lawful for such Planning Authority to levy within such notified area, the development charges at such rate which may be lower than the [* * *] [[Sub-section (2A) was inserted Maharashtra 10 of 1994, Section 11.Section 12 of Maharashtra 10 of 1994 read as under:-
