Section 3(1) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(1)Notwithstanding any judgment, decree or order of any Court, subject to the provisions of this Act, there shall be levied and collected for every year commencing:-(a)[ in relation to the municipal corporations referred to in clause (a) of sub-section (3) of section 1, on the 1st April 1974; and [This portion was substituted for the portion beginning with the words figures and letters 'on the 1st April 1974' and ending with the words 'any residential premises' by Maharashtra 17 of 1989, Section 4(a).](b)in relation to the municipal corporation referred to in clause (b) of subsection (3) of section 1, on the 1st April of the year in which the notification under the said clause (b) is issued,a tax on all buildings or parts thereof situated in Corporation areas, containing any residential premises:-] [These sub-sections were substituted for sub section (2) by Maharashtra 17 of 1979, Section 2(a).](i)[] [These brackets and figures were substituted for the brackets and figures '(a)' and '(b)' respectively, by Maharashtra 17 of 1989, Section 4(b).] if, situated in Greater Bombay area, the floorage of such premises is more than 125 square metres and the rateable value thereof is more than rupees one thousand and five hundred;(ii)[] [These brackets and figures were substituted for the brackets and figures '(a)' and '(b)' respectively, by Maharashtra 17 of 1989, Section 4(b).] if, situated in other Corporation area, the floorage of such premises is more than 150 square metres and the rateable value thereof is more than rupees one thousand and five hundred.
