Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Mumbai Municipal Corporation (Third Amendment) Act, 2006 11 of 2009 [13 April 2009] CONTENTS 1. Short title and commencement 2. Amendment of sub-title under title PROPERTY TAXES in Chapter VIII of Bom. III of 1888 3. Insertion of section 139A in Bom, III of 1888.-- 4. Amendment of Section 140 of Bom. III of 1888 5. Insertion of section 140A in Bom. III of 1888 6. Amendment of section 144 of Bom. III of 1888 7. Substitution of section 144A of Bom. III of 1888 8. Substitution of section 144B of Bom. III of 1888 9. Amendment of section 146 of Bom. III of 1988 10. Amendment of section 147 of Bom. III of 1888 11. Amendment of section 148 of Bom. III of 1888 12. Amendment of section 150 of Bom. III of 1888 13. Amendment of section 152 of Bom. III of 1888 14. Insertion of section 152A in Bom. III of 1888 15. Amendment of section 154 of Bom. III of 1888 16. Amendment of section 155 of Bom. III of 1888 17. Amendment of section 156 of Bom. III of 1888 18. Amendment of section 157 of Bom. III of 1888 19. Amendment of section 160 of Bom. III of 1888 20. Amendment of section 162 of Bom. III of 1888 21. Amendment of section 163 of Bom. III of 1888 22. Amendment of section 166 of Bom. III of 1888 23. Amendment of section 167 of Bom. III of 1888 24. Amendment of section 169 of Bom. III of 1888 25. Amendment of section 170 of Bom. III of 1888 26. Amendment of section 172 of Bom. III of 1888 27. Insertion of section 173BA in Bom. III of 1888 28. Amendment of section 179 of Bom. III of 1888 29. Amendment of section 191E of Bom. III of 1888 30. Amendment of section 195E of Bom. III of 1888 31. Amendment of section 195F of Bom. III of 1888 32. Amendment of section 195G of Bom. III of 1888 33. Amendment of section 197 of Bom. III of 1888 34. Amendment of section 201 of Bom. III of 1888 35. Substitution of section 202 of Bom. III of 1888 36. Amendment of section 203 of Bom. III of 1888 37. Amendment of section 205 of Bom. III of 1888 38. Amendment of section 206 of Bom. III of 1888 39. Deletion of section 207A of Bom. III of 1888 40. Amendment of section 208 of Bom. III of 1888 41. Amendment of section 209 of Bom. III of 1888 42. Amendment of section 209A of Bom. III of 1988 43. Amendment of section 209B of Bom. III of 1888 44. Amendment of section 210 of Bom. III of 1888 45. Insertion of section 216A in Bom. III of 1888 46. Amendment of section 217 of Bom. III of 1888 47. Amendment of section 218 of Bom. III of 1888.-- 48. Insertion of section 218BA in Bom. III of 1888 49. Amendment of section 218D of Bom. III of 1888 50. Amendment of section 219 of Bom. III of 1888 51. Amendment of section 279 of Bom. III of 1888 52. Amendment of section 473 of Bom. III of 1888 53. Amendment of section 517 of Bom. III of 1888 54. Substitution of Schedule G-1 of Bom. III of 1888 55. Deletion of Schedule I of Bom. III of 1888 56. Amendment of Schedule J of Bom. III of 1888 57. Removal of Doubt 58. Power to remove difficulty Mumbai Municipal Corporation (Third Amendment) Act, 2006 11 of 2009 [13 April 2009] PREAMBLE An Act further to amend the Mumbai Municipal Corporation Act. WHEREAS it is expedient further to amend the Mumbai Municipal Corporation Act (Bom. III of 1888), for the purposes hereinafter appearing; it is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-- 1. Short title and commencement :- (1) This Act may be called the Mumbai Municipal Corporation (Third Amendment) Act, 2006. (2) It shall come into force, on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of sub-title under title PROPERTY TAXES in Chapter VIII of Bom. III of 1888 :- In Chapter VIII of the Mumbai Municipal Corporation Act (Bom. III of 1888) (hereinafter referred to as "the principal Act"), for the sub-title "Property taxes leviable", the following sub-title shall be substituted, namely:-- "Property taxes leviable on rateable value or capital value". 3. Insertion of section 139A in Bom, III of 1888.-- :- I n Chapter VIII of the principal Act, after the sub-title so substituted, the following section shall be inserted, namely:-- "139A. Property taxes what to consist.-- (1) Property taxes leviable on buildings and lands in Brihan Mumbai under this Act shall include water tax, water benefit tax, sewerage tax, sewerage benefit tax, general tax, education cess, street tax and betterment charges. (2 ) For the purposes of levy of property taxes, the expression "building" includes a flat, a gala, a unit or any portion of the building. (3) All or any of the property taxes may be imposed on a graduated scale. (4) Save as otherwise provided in this Act, it shall be lawful for the Corporation to continue to levy all property taxes on the rateable value of buildings and lands until the Corporation adopts levy of any or all the property taxes on such buildings and lands on the capital value thereof under section 140A.". 4. Amendment of Section 140 of Bom. III of 1888 :- In section 140 of the principal Act,-- (1) for the marginal note, the following marginal note shall be substituted, namely:-- "Property taxes leviable on rateable value, or on capital value, as the case may be, and at what rate."; (2) in sub-section (i),-- (a) for the portion beginning with the words "The following" and ending with the word "namely" the words "The following property taxes shall be leviable on buildings and lands in Brihan Mumbai, namely" shall be substituted; (b) after the words "rateable value,", wherever they occur in sub- clauses (i) and (ii) of clause (a) and sub-clauses (i) and (ii) of clause (b), the words "or their capital value, as the case may be," shall be inserted; (c) in clause (c),-- (i) after the words "their rateable value,", where they occur for the first time, the words and figures "or of not less than 0.1 and not more than 1 per centum of their capital value, as the case may be," shall be inserted; (ii) after the words "their rateable value,", where they occur for the second time, the words and figures "or not less than 0.01 and not more than 0.2 per centum of their capital value, as the case may be," shall be inserted; (d) the Explanation shall be deleted; (e) the proviso shall be deleted. 5. Insertion of section 140A in Bom. III of 1888 :- After section 140 of the principal Act, the following section shall be inserted, namely:-- "140A. Property taxes to be levied on capital value and the rate thereof.-- Notwithstanding anything contained in section 140 or any other provisions of this Act, the Corporation may pass a resolution to adopt levy of property tax on buildings and lands in Brihan Mumbai on the basis of capital value of the buildings and lands on and from such date, and at such rates, as the Corporation may determine in accordance with the provisions of section 128: Provided that, for the period of five years from the date on and from which such property tax is levied on capital value, the tax shall not exceed,-- (i) in respect of building used for residential purposes, two times, and (ii) in respect of building or land used for non-residential purposes, three times, the amount of the property tax leviable in respect thereof in the year immediately presiding such date: Provided further that, the property tax levied on the basis of capital value of any building or land on revision made under sub-section (1C) of section 154 shall not in any case exceed 40 per centum of the amount of the property tax payable in the year immediately preceding the year of such revision: Provided also that, for the period of five years commencing from the year of adoption of capital value as the base, for levy of property tax under section 140A, the amount of property tax levilable in respect of a residential building or residential tenement, having carpet area of 46.45 sq. meter (500 sq. feet) or less, shall not exceed the amount of property tax levied and payable in the year immediately preceding the year of such adoption of capital value as the basis. Explanation.--For the purposes of this section, after the Corporation adopts the Capital Value as the basis of levy of property tax, the property tax in respect of any taxable building shall be revised after every five years and on each such revision, such amount of property tax, shall not in any case exceed the forty per cent. of the amount of the property tax levied and payable in the year immediately preceding the year of the revision.". 6. Amendment of section 144 of Bom. III of 1888 :- In section 144 of the principal Act,-- (1) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Where the Corporation has adopted the levy of property tax o n capital value of buildings and lands, the capital value of buildings and lands in Brihan Mumbai vesting in Government and beneficially occupied, in respect of which but for the said exemption, general tax would be leviable from the Central Government or the State Government, as the case may be, shall be the book value of such buildings or lands in Government records and such capital value shall hold good for a term of five years, subject only to proportionate variation, if in the meantime the number or extent of the buildings and lands vesting in Government in Brihan Mumbai materially increases or decreases."; (2) in sub-section (3),-- (a) after the words "rateable value" the words "or on a capital value, as the case may be," shall be inserted; ( b ) after the words, brackets and figure "sub-section (2)" the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be added at the end. 7. Substitution of section 144A of Bom. III of 1888 :- For section 144A of the principal Act, the following section shall be substituted, namely:-- "144A. Concession in payment of property tax.-- Notwithstanding anything contained in this Act, a concession in payment of property tax in respect of building and land, wherein any such socially or ecologically beneficial scheme, as may be identified for the purposes of this section by the Municipal Corporation or the State Government, is being implemented, may be given to such extent of so many per centum of the property tax payable in respect thereof as the Corporation may, determine.". 8. Substitution of section 144B of Bom. III of 1888 :- For section 144B of the principal Act, the following section shall be substituted, namely:-- "144B. Temporary provisions for Levy of property tax at reduced rates in respect of certain buildings.-- Notwithstanding anything contained in section 140 or 140A or any other provisions of this Act, during the period of twenty years from the date of commencement of the Bombay Municipal Corporation and the Maharashtra Regional and Town Planning (Amendment) Act, 1995 (Mah. V of 1996), or from the date of first occupation of the premises in a building used for residential purposes, whichever is later, the property tax on building shall be levied at such reduced rates as the State Government may, by notification in the Official Gazette, from time to time, fix and different reduced rates may be fixed for different periods and for different classes of buildings constructed, whether before or after such commencement. Such buildings are as follows:-- (a) buildings which are constructed under the Low Cost Housing Scheme for economically weaker sections and Low Income Group by the Maharashtra Housing and Area Development Authority or under the Slum Rehabilitation Scheme declared under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 (Mah. XXVIII of 1971), or (b) buildings constructed and wherein there is the component of the tenements constructed for project affected persons on plots allocated, designated or reserved in the development plan for Public Housing (PH) or High Density Housing (HDH), Housing the Dishoused (HD), and are developed or redeveloped by the Corporation or public authority or the owner, where the owner is required under the scheme for "Housing the Dishoused" or under the scheme "Public Housing or High Density Housing" to hand over to the Corporation free of cost at least fifty per cent., or as the case may be, ten per cent. of the built up area for allotment to project affected persons or for rehabilitating the existing tenants on the plot or to both such persons or tenants; and to persons affected by the projects undertaken by the Corporation, respectively; or (c) building which is destroyed by fire or which has collapsed or which has been demolished and is reconstructed; or (d) cessed buildings reconstructed under the Urban Renewal Scheme undertaken by the Maharashtra Housing and Area Development Authority (MHADA) or the Corporation; or (e) buildings constructed on lands belonging to public authority under rehabilitation project where there is a component of tenements for rehabilitating slum dwellers: Provided that, the concession of such reduced rates of tax shall not be available in respect of any building or part thereof constructed under any of the schemes mentioned herein, which is not utilized for residential purpose for rehabilitation of the concerned project affected persons or slum dwellers and which is a component available for sale or use for commercial purpose.". 9. Amendment of section 146 of Bom. III of 1988 :- In section 146 of the principal Act, in sub-section (2),-- (i) in clause (b), the word "and" shall be deleted; (2) after clause (c), the following clauses shall be added, namely:-- "(d) if the premises are held or occupied by a person who is not the owner and the whereabouts of the owner of the premises cannot be ascertained, from the holder or occupier; and (e) if the premises are held or developed by a developer or an attorney or any person in whatever capacity, such person may be holding the premises and in each of whom the right to sell the same exists or is acquired, from such holder, developer, attorney or person, as the case may be: Provided that, such holder, developer, attorney or person shall be liable until the actual sale is effected.". 10. Amendment of section 147 of Bom. III of 1888 :- In section 147 of the principal Act,-- (1) in sub-section (1), after the words "rateable value" the words "or the amount of property tax levied on the basis of capital value, as the case may be," shall be inserted; (2) in sub-section (2), after the words "rateable value" at both the places where they occur, the words "or the amount of property tax levied on the basis of capital value, as the case may be," shall be inserted. 11. Amendment of section 148 of Bom. III of 1888 :- In section 148 of the principal Act, after the words "rateable value" the words "or the amount of property tax levied on the basis of capital value, as the case may be," shall be inserted. 12. Amendment of section 150 of Bom. III of 1888 :- In section 150 of the principal Act,-- (1) in sub-section (1), for the portion beginning with the words "and shall state" and ending with the words "the said form" the following shall be substituted, namely:-- "and shall be accompanied by such fees as the Commissioner may, from time to time, with the approval of the Standing Committee prescribe and such notice shall state clearly and correctly all the particulars required by the said form"; (2) after sub-section (2), the following sub-section shall be added, namely:-- "(3) The transfer of title of any person primarily liable to the payment of property tax shall not be recorded by the Corporation in the assessment book unless the property taxes due in respect of the property sought to be transferred are fully paid before giving such notice. ". 13. Amendment of section 152 of Bom. III of 1888 :- 13. .-- In section 152 of the principal Act,-- (1) in sub-section (1), for the words "or when any building which has been vacant is re-occupied" the words "or occupied or re- occupied or when there is change of user of part or whole of the building" shall be substituted; (2) in sub-section (2), for the portion beginning with the words "as the case may be" and ending with the words "re-occupation thereof.", the following shall be substituted, namely:-- "or of the re-occupation, or of the change of user of part or whole of the building, as the case may be.". 14. Insertion of section 152A in Bom. III of 1888 :- After section 152 of the principal Act, the following section shall be inserted, namely:-- "152A. Levy of penalty on unlawful building.-- (1) Whoever unlawfully constructs or reconstructs any building or part of a building,-- (a) on his land without obtaining permission under this Act or any other law for the time being in force or in contravention of any condition attached to such permission; (b) on a site belonging to him which is formed without approval under the relevant law relating to Regional and Town planning; (c) on his land in breach of any provision of this Act or any rule or bye-law made thereunder or any direction or requisition lawfully given or made under this Act or such rule or bye-law; or (d) on any land, belonging to, or leased by, the Corporation, or the Central or State Government, or any statutory corporation or organization or company set up by any such Government, in breach of any provision of this Act or of any other law for the time being in force and the rules or bye-laws made thereunder, shall be liable to pay every year a penalty, which shall be equal to twice the property tax leviable on such building, so long as it remains as unlawful construction without prejudice to any proceedings which may be instituted against him in respect of such unlawful construction: Provided that, such levy and collection of tax and penalty shall not b e construed as regularization of such unlawful construction or reconstruction for any period whatsoever of its such unlawful existence. (2) Penalty payable under sub-section (1) shall be determined and collected under the provisions of this Act, as if the amount thereof were a property tax due by such person.". 15. Amendment of section 154 of Bom. III of 1888 :- In section 154 of the principal Act,-- (1) in the marginal note, after the words "Rateable value" the words "or capital value" shall be inserted; (2) after sub-section (1), the following sub-sections shall be inserted, namely:-- "(1A) In order to fix the capital value of any building or land assessable to a property tax the Commissioner shall have regard to the value of any building or land as indicated in the Stamp Duty Ready Reckoner for the time being in force as prepared under the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995, framed under the provisions of the Bombay Stamp Act, 1958 (Bom. LX of 1958), or where the Stamp Duty Ready Reckoner does not indicate value of any properties in any paticular area wherein a building or land in respect of which capital value is required to be determined is situate, or in case such Stamp Duty Ready Reckoner does not exist, then the Commissioner may fix the capital value of any building or land taking into consideration the market value of such building or land, as a base value; and also have regard to the following factors, namely:-- (a) the nature and type of the land and structure of the building, (b) area of land or carpet area of building, (c) user category, that is to say, (i) residential, (ii) commercial (shops, [malls] or the like), (iii) offices, (iv) hotels (upto 4 stars), (v) hotels (more than 4 stars), (vi) banks, (vii) industries and factories, (viii) school and college building or building used for educational purposes (ix) malls and (x) any other building or land not covered by any of the above categories, (d) age of the building, or (e) such other factors as may be specified by rules made under sub-section (1B). (1B) The Commissioner shall, with the approval of the Standing Committee, frame such rules as respects the details of categories of building or land and the weightage by multiplication to be assigned to various such categories for the purpose of fixing the capital value under sub-section (1A). (1C) The capital value of any building or land fixed under sub-section (1A) shall be revised every five years: Provided that, the Commissioner may, for reasons to be recorded in writing, revise the capital value of any building or land any time during the said period of five years and shall accordingly amend the assessment book in relation to such building or land under section 167."; (3) in sub-section (2), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (4) sub-section (3) shall be deleted. 16. Amendment of section 155 of Bom. III of 1888 :- In section 155 of the principal Act, in sub-section (1),-- (a) after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (b) for clause (b), the following clause shall be substituted, namely:-- "(b) as to the details in respect of any or all the items as enumerated in clauses (a) to (e) of sub-section (1A) of section 154 in relation to such building or land or of any portion thereof.". 17. Amendment of section 156 of Bom. III of 1888 :- In section 156 of the principal Act,-- (1) for the portion beginning with the words "The Commissioner" and ending with the words "every official year", the following shall be substituted, namely:-- "The Commissioner shall keep a book, in such form and manner as he may, with the approval of the Standing Committee, prescribe by rules, and such book shall be called "the assessment book" in which shall be entered every official year"; (2) in clause (b), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (3) for clause (d), the following clause shall be substituted, namely:-- "(d) if any such building or land is not liable to be assessed to the general tax or is exempt from payment of property tax either in whole or in part, as the case may be, the reason of such nonliability or exemption, as the case may be;"; (4) in clause (e), after the words "rateable value" the words" or the capital valule, as the case may be," shall be inserted. 18. Amendment of section 157 of Bom. III of 1888 :- In section 157 of the principal Act, in sub-section (1), for the words and figures "under the provisions of section 24" the words "for the administrative purposes" shall be substituted. 19. Amendment of section 160 of Bom. III of 1888 :- I n section 160 of the principal Act, in sub-section (2), after the words "the ward" the words "or by any other mode including electronic media as the Commissioner may think fit" shall be inserted. 20. Amendment of section 162 of Bom. III of 1888 :- In section 162 of the principal Act,-- (1) in sub-section (1),-- (a) for the words "fifteen days" the words "twenty-one days" shall be substituted; (b) after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (2) in sub-section (2),- (a) for the words "property rates or in which the rateable value" the words "property taxes or in which the rateable value, or capital value, as the case may be," shall be substituted; (b) for the words "fifteen days" the words "twenty-one days" shall be substituted. 21. Amendment of section 163 of Bom. III of 1888 :- I n section 163 of the principal Act, in sub-section (1), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 22. Amendment of section 166 of Bom. III of 1888 :- I n section 166 of the principal Act, in sub-section (1), after the words "rateable values" the words "or the capital values, as the case may be," shall be inserted. 23. Amendment of section 167 of Bom. III of 1888 :- In section 167 of the principal Act, in sub-section (1), for the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 24. Amendment of section 169 of Bom. III of 1888 :- In section 169 of the principal Act, in sub-section (1), in clause (i), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 25. Amendment of section 170 of Bom. III of 1888 :- In section 170 of the principal Act, in sub-section (1), in clause (i), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 26. Amendment of section 172 of Bom. III of 1888 :- I n section 172 of the principal Act, for the figures, words and brackets "169 to 171 (all inclusive)" the figures, words and brackets "169 and 170 (both inclusive)" shall be substituted. 27. Insertion of section 173BA in Bom. III of 1888 :- After section 173B of the principal Act, the following section shall be inserted, namely:-- "173BA. Section 173B not to have effect.-- On and from the date of adoption of capital value as the base, for levy of property taxes under section 140A, the provisions of section 173B shall cease to have effect.". 28. Amendment of section 179 of Bom. III of 1888 :- I n section 179 of the principal Act, for the words and figures "accompanied by the bill presented to the applicant under section 200" the words and figures "accompanied by the original receipt or any valid proof of payment of the amount of the bill presented to the applicant under section 200" shall be substituted. 29. Amendment of section 191E of Bom. III of 1888 :- I n section 191E of the principal Act, in sub-section (3), for the word, letter and figure "Schedule G-1" the word and letter "Schedule G" shall be substituted. 30. Amendment of section 195E of Bom. III of 1888 :- In section 195E of the principal Act, in sub-section (1),-- (1) for the portion beginning with the words "as the Corporation" and ending with the words "graduated scale:", the following shall be substituted, namely:-- "or of so many per centum of their capital value, as the case may be, as the Corporation may determine:"; (2) in the proviso, in clause (c), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 31. Amendment of section 195F of Bom. III of 1888 :- In section 195F of the principal Act, in sub-section (2),-- (1) after the words "rateable values" the words "or the capital values, as the case may be," shall be inserted; (2) after the words, brackets and figure "sub-section (2)" the words, brackets, figure and letter "or sub-section (2A)" shall be inserted. 32. Amendment of section 195G of Bom. III of 1888 :- In section 195G of the principal Act, in sub-section (1),-- (1) after the words "rateable value" the words "or of so many per centum of their capital value, as the case may be," shall be inserted; (2) in the proviso, in clause (c), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 33. Amendment of section 197 of Bom. III of 1888 :- I n section 197 of the principal Act, after the word "October" the words and figures "as specified in a bill served under section 200" shall be added. 34. Amendment of section 201 of Bom. III of 1888 :- I n section 201 of the principal Act, in sub-section (1), the word "three" shall be deleted. 35. Substitution of section 202 of Bom. III of 1888 :- For section 202 of the principal Act, the following section shall be substituted, namely:-- "202. Levy of penalty on unpaid amount of bill. The amount of first half-yearly tax as specified in the bill which has been served as aforesaid shall be paid within three months from the date of service of the bill and the second half-yearly tax as specified in the bill shall be paid before the 31st December of each year; and if a person liable to pay tax does not pay the same as required as aforesaid, then he shall be liable to pay by way of penalty in addition to the amount of such tax or part thereof which has remained unpaid, a sum equal to two per cent. of such tax for each month or part thereof after the last date by which he should have paid such tax and shall continue to be liable to pay such penalty until the full amount as per the bill is paid: Provided that, any property tax for which a bill is served under this Act before the date of commencement of the Mumbai Municipal Corporation (Third Amendment) Act, 2006 (Man. XI of 2009) has remained unpaid in full or in part and no penalty thereon is levied under section 207A, a person who has not paid such tax shall be liable to pay penalty as provided under this section, on and from the date when the penalty could be levied but is not so levied.". 36. Amendment of section 203 of Bom. III of 1888 :- In section 203 of the principal Act,-- (1) in sub-section (1),-- (a) for the portion beginning with the words "the said tax" and ending with the words "satisfaction of the Commissioner" the following shall be substituted, namely:-- "the tax for which a bill is served upon him and does not pay the tax together with penalty or interest or both as required under the provisions of this Act to pay the same"; (b) the portion beginning with the words, "or, if the tax" and ending with the words "may be" shall be deleted; ( 2 ) for sub-section (2), the following sub-section shall be substituted, namely:-- "(2) Where the person liable to pay the tax according to the bill served upon him pays the tax as required under the provisions of this Act but does not pay the amount of penalty or interest or both either in whole or in part as may be due on the unpaid amount of tax, for such amount which has remained unpaid, a warrant in the form of Schedule J, mutatis mutandis, may be issued by the Commissioner in the same manner as if such sums were due on account of the tax."; (3) in sub-section (3),-- (a) for the words "tax due" the words "tax due, penalty or interest or both, if any, due and payable together" shall be substituted; (b) for the figures and word "15 days" the words "twenty-one days" shall be substituted; (4) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) Such order shall be proclaimed by fixing at some conspicuous part of the property and upon a conspicuous part of the municipal office and also, when the property is land, paying revenue to the State Government, in the office of the Collector.". 37. Amendment of section 205 of Bom. III of 1888 :- I n section 205 of the principal Act, the words "and vehicles or animals" shall be deleted. 38. Amendment of section 206 of Bom. III of 1888 :- I n section 206 of the principal Act, in sub-section (2), after the words "public auction" the words ",or by auction inviting sealed bids" shall be inserted. 39. Deletion of section 207A of Bom. III of 1888 :- Section 207A of the principal Act shall be deleted. 40. Amendment of section 208 of Bom. III of 1888 :- In section 208 of the principal Act, for the portion beginning with the words "of any fee" and ending with the word, figures and letter "section 207A", the following shall be substituted, namely:-- "of any penalty payable under section 202 or of any fee chargeable under section 207 or of any penalty payable under section 207A as i t existed before the commencement of the Mumbai Municipal Corporation (Third Amendment) Act, 2006 (Mah. XI of 2009)". 41. Amendment of section 209 of Bom. III of 1888 :- In section 209 of the principal Act,-- (1) after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy o f property taxes under section 140A, but subject to the other provisions of this Act, the Commissioner may serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises."; (2) in sub-section (2), for the words "fifteen days" the words "thirty days" shall be substituted; (3) in sub-section (3), the words "which has remained due for more than one year, or" shall be deleted. 42. Amendment of section 209A of Bom. III of 1988 :- In section 209A of the principal Act,-- (1) in sub-section (1),-- (a) after the words "rent estimated" the words "or the amount of tax based on capital value fixed, as the case may be," shall be inserted; (b) after the words "estimated rent" the words "or the amount of tax based on capital value, as the case may be," shall be inserted; (2) in sub-section (2), for the words "fifteen days" the words "thirty days" shall be substituted. 43. Amendment of section 209B of Bom. III of 1888 :- In section 209B of the principal Act,-- (1) in sub-section (1), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (2) in sub-section (2), for the words "fifteen days" the words "thirty days" shall be substituted. 44. Amendment of section 210 of Bom. III of 1888 :- I n section 210 of the principal Act, in sub-section (2), the words "except that it shall not be necessary to serve upon defaulter any notice of demand," shall be deleted. 45. Insertion of section 216A in Bom. III of 1888 :- After section 216 of the principal Act, the following section shall be inserted, namely:-- "216A. Special provision for facility for payment of property taxes.-- Any person who is liable to pay amount of taxes or any other dues under this Act may avail himself of the facility of making payment thereof in any bank or to any agency specified by the Corporation in this behalf by giving a public notice in two leading newspapers circulating within the area of jurisdiction of the Corporation; and the person availing himself of such facility shall be liable to pay such fees in respect thereof to such bank or agency, as the case may be, as may be determined by the Commissioner.". 46. Amendment of section 217 of Bom. III of 1888 :- In section 217 of the principal Act,-- (1) in sub-section (i), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted; (2) in sub-section (2),-- (a) in clause (a), for the words "fifteen days" the words "twenty- one days" shall be substituted; (b) in clause (b), after the words "rateable value" the words "or the cpaital value, as the case may be," shall be inserted; (c) in clause (c), for the words "fifteen days" the words "twenty- one days" shall be substituted; (d) in clause (d),-- (i) after the words "rateable value", at both the places where they occur, the words "or the capital value, as the case may be," shall be inserted; (ii) after the word "Commissioner" the words "and such appeal is accompanied by a receipt of full amount of tax to which appeal relates" shall be added; (3) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Where the appeal is not filed in accordance with the provisions of clauses (a) to (d) of sub-section (2), it shall be liable to be summarily dismissed.". 47. Amendment of section 218 of Bom. III of 1888.-- :- I n section 218 of the principal Act, in clause (a), after the words "rateable value" the words "or capital value, as the case may be," shall be inserted. 48. Insertion of section 218BA in Bom. III of 1888 :- After section 218B of the principal Act, the following section shall be inserted, namely:-- "218BA. Section 218B not to have effect.-- On and from the date of adoption of capital value as the base, for levy of property taxes under section 140A, the provisions of section 218B shall cease to have effect.". 49. Amendment of section 218D of Bom. III of 1888 :- In section 218D of the principal Act, in sub- section (1), in clause (a), for the words "in excess of two thousand rupees" the words "or the capital value, as the case may be," shall be substituted. 50. Amendment of section 219 of Bom. III of 1888 :- I n section 219 of the principal Act, in sub-section (1), after the words, "rateable value" the words "or the capital value, as the case may be," shall be inserted. 51. Amendment of section 279 of Bom. III of 1888 :- In section 279 of the principal Act, in sub-section (1), in clause (a), for the words "fifteen days after a notice of demand" the words "sixty days after the date of the bill" shall be substituted. 52. Amendment of section 473 of Bom. III of 1888 :- In section 473 of the principal Act, in the table, the following entry shall be deleted, namely:-- "158, sub-section (3)................ 177.". 53. Amendment of section 517 of Bom. III of 1888 :- In section 517 of the principal Act, in sub-section (1), in clause (d), after the words "rateable value" the words "or the capital value, as the case may be," shall be inserted. 54. Substitution of Schedule G-1 of Bom. III of 1888 :- For Schedule G-1 of the principal Act, the following Schedule shall be substituted, namely:-- .style1 {font-family: Verdana} --> "SCHEDULE G-1 (See section 191 E) THEATRE TAX Type of entertainment Maximum amount of Tax (1) Air-conditioned Cinema theatre Rs. 60 per show. (2) Non Air-conditioned Cinema theatre Rs. 45 per show. (3) Drama, concert, variety entertainment or Tamasha Rs. 25 per show. (4) Circus and carnivals Rs. 50 per day. (5) Any other entertainment Rs. 30 per show or if there are no separate shows Rs. 30 per day.". 55. Deletion of Schedule I of Bom. III of 1888 :- Schedule I of the principal Act shall be deleted 56. Amendment of Schedule J of Bom. III of 1888 :- In Schedule J of the principal Act,-- (1) the words "or shown sufficient cause to my satisfaction for the non-payment of" shall be deleted; (2) for the portion beginning with the words "the said sum" and ending with the words "demand/order;", the following shall be substituted, namely:-- "a bill for the said sum has been duly served on the said A. B. and the period by which he should have paid the said sum has elapsed since after the service of the bill;". 57. Removal of Doubt :- For the removal of doubt it is hereby declared that all proceedings in connection with any assessment, reassessment, levy (including levy of penalty) and collection of any property tax levied on the basis of rateable value relating to any period whatsoever, immediately before the date determined by the Corporation under section 140A to adopt capital value to be the base for levy of property taxes shall, notwithstanding anything contained in this Act but save as otherwise expressly provided therein, be continued and dealt with under the principal Act as if this Act has not been enacted. 58. Power to remove difficulty :- If any difficulty arises in giving effect to the provisions of the principal Act, as amended by this Act or by reason of anything contained therein or in giving effect to the provisions of the principal Act in respect of the matters contained in this Act, the State Government may, as occasion arises, by order published in the Official Gazette, do anything, not inconsistent with the provisions of the principal Act, as amended by this Act, which appears to it to be necessary or expedient for the purpose of removing the difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. ERRATA In the Mumbai Municipal Corporation (Third Amendment) Act, 2006 (Mah. Act XI of 2009) published at pages 1-16 of the Maharashtra Government Gazette, Extraordinary, Part VIII, dated the 13th April 2009,-- (i) on page 3,-- (a) in line 28, for "presiding" read "preceding"; (b) in line 36, for "levilable" read "leviable"; (ii) on page 8,-- (a) in line 25, for "(shops, [malls] or the like),"read "(shops or the like),"; (b) in line 28, for "purposes" read "purposes,"; (iii) on page 10, in line 13, for "for" read "after"; (iv) on page 12, in line 6, for "[interest thereon] penalty" read "penalty"; (v) on page 15, in line 26, for "SCHEDULE G-1" read "SCHEDULE G".