chapter no.02 manual i - mumbai department list... · period 31.03.1977 in respect of railways and...

Manual I_ page no 1

Chapter No.02

Manual I

Under clause – Clause (4) (1) (b) (i) of Chapter II of the Right to Information Act, 2005

The particulars of organization, functions & duties of the Department :

All the activities of the Department are performed under the provisions in the Chapter VIII of the Mumbai Municipal Corporation Act, 1888. Property Taxes and Octroi are the main sources of the revenue of the Corporation. About 60% of Municipal Revenue is yielded by the said sources. Collection of said taxes is made by the Department. It would not be worthless to say that the Department is the Major Pillar of Municipal Finance as the Corporation has to carry out all its project works through it. The Head of the Department is designated as Assessor & Collector and there are three main branches of the Department as stated below :-

(1) Assessment & Collection, (2) Octroi, (3) Election Branch.

All these branches are working under overall control of Assessor & Collector. Assessment & Collection, Octroi and Election branch are placed under the control of Assessor & Collector.

(1) Assessment & Collection Branch. Assessment & Collection branch is divided into three main Zones, namely City, Western Suburbs and Eastern Suburbs and each zone is headed by each Dy. Assessor & Collector. In addition to this, Computerization work related to the Department is under the control of the Dy. Assessor and & Collector (Computer). At Zonal Offices, there are various sections, viz. Establishment, Expenditure, Cash/Accounts, Legal, Transfer, Theatre Tax, Survey Section, Typing Section and work of these Sections is carried out by the Officers, Employees in various cadres such as Legal Officers, Administrative Officers, Head Clerks, Surveyors, Stenos,

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Typists, Clerks, Peons, etc. At Administrative Ward level, Assistant Assessor & Collector is the overall In-charge of the Ward. There are two sections in each administrative Ward, viz. Indoor & Outdoor. Ward Superintendent is the In-charge of and responsible for Outdoor Section and Dy. Superintendents, Ward Inspectors, and Clerks related to the outdoor work etc. are working under his Control. The administrative area of the Ward is divided into various sub-sections (Known as Ward Sections). Ward Inspector is responsible for the Ward Section allotted to him. All the Ward Sections are divided in 2-3 groups for supervision and control of the work of Ward Inspectors by the Superintendent and Deputy Superintendents. In Indoor Section, staff consisting of Head Clerks, Clerks and Typists are working under the control, supervision and guidance of the Assistant Assessor & Collector of the Ward. Assistant Assessor & Collector of the Ward is responsible for all the activities, functions, performance related to the work of the indoor section in particular and outdoor work in general. Other than the 24 administrative Wards, following Individual Sections are in operation

(1) Vigilance Branch (2) Computer Cell (3) Government, Port Trust, Railway Section (4) Wheel Tax (5) Appeal Section (Court Cases) (6) Theatre Tax (7) Maharashtra Tax on Buildings (8) Repair Cess (9) Statistics (10) Expenditure section (11) New Tax Cell

(1) The Vigilance Branch of the Department is headed by the Dy. Assessor & Collector (Vigilance) comprises of three Superintendents, four Senior Surveyors & three Ward Inspectors, they perform their duties for surprise, random checking of

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the property and reports regarding changes warranting revision, if found. The concerned Ward Superintendents acts for such revision in Ratable Value by reporting the property on Tabulated Ward Report. (2) Computer Section - As per MMC Act, 1888 sec 200(1) property tax bills, sec 144 GPR bills and as per MHADA Act repair cess bills are generated by computer section. The Computer Cell also monitors the work of issuing bills, bill books (indoor, Outdoor), UCP, Issue Advice, Annexure of Property Tax, Repair Cess, G.P.R. & get them printed through Municipal Printing Press, Further after going through, the output furnished by vendor appointed viz. M/s ABM Knowlegeware Ltd., printing & Dispatching job is monitored by computer section. Furthermore, the demand & amended demand so generated, is furnished to C.A for uploading in SAP. Moreover, the collection of MTOB tax from 24 wards is consolidated and report is sent to CA Department to remit the Government taxes to the Government treasury. Before 01.04.2007 this work was decentralized and was done at ward level. From 01.04.2007 all activities of collection for Assessment & Collection Department are done through SAP system. For this purpose, computer section has collected all required data in respect of all revenue heads from all 24 wards and provided the master data and OSM data to M/s ABM Knowledgeware, the authorized agency of Municipal Corporation of Greater Mumbai. The below mentioned works are carried out by this department

1. Module Development Changes, additions in the programming work. 2. All logs for corrections in the program 3. Co-ordination with the vendor of software development. 4. Implementation of GIS. 5. Implementation of 360 degree for survey of property 6. SAP-MM Module work,user id transfer,new id creation, password reset etc.

(3) Government, Port Trust & Railways Branch of the Department comprising of Superintendents, Deputy Superintendents, Ward Inspectors, Head Clerk & clerks, Peons is functioning under the control of Assistant Assessor & Collector for assessment of the Central & State Government & Railways properties and collection of a sum called as Service Charges in lieu of Property Taxes from the concerned

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authorities, as provided vide provisions of Section 144(1) (2) (2a) (3) in respect of properties entitled for exemption U/s 143(b) of MCGM Act 1888.

Similarly, under clause (1) of article 285 of the Constitution of India, the properties vested in the Central / State Government are exempted from the Property Taxes. However, the Central Government has decided to pay the Service Charges in lieu of the Property Taxes for the services provided by the Corporation. The Central Government has issued, from time to time the various circulars for guidance/clarification in this behalf. The set of such circulars is attached at Pg. 67 to 81.

The rates of service charges in lieu of property taxes in respect of G.P.R. properties are shown at Manual I Annexure C-1 (Pg. No. 60 to 65)

As per the provisions of Section 144 (2) of MCGM Act 1888, a person is appointed by State Government with the concurrence of Corporation for fixing Ratable Value of the properties vested in the Central / State Government. The person so appointed for fixing the Ratable Value of Government properties takes a review of the properties newly erected or demolished during the each block period of 5 years, called a quinauennial period.

The Ratable Value of such properties is decided considering the rate at 9% of the total capital cost comprising of cost of the land, cost of construction and cost of electrical installations. The information with respect of cost of land, cost of construction, & cost of electrical installations along with other necessary details is obtained from Govt. Authorities, in the proforma attached at page 82 of Manual I .

The Ratable Value of the properties vested in the Railways and Mumbai Port Trust is decided bilaterally by adopting, by and large, similar principles as in the case of properties vested in Central / State Government. The said work is completed up to period 31.03.1977 in respect of Railways and provisionally up to 31.03.1994 in respect of Mb.P.T. except 2 categories of Mb.P.T properties in respect of which the assessment is complete up to 31.03.1964.

The work of fixation of Ratable Value of Government properties (State and Central Government) is completed upto31.03.1979 and is in progress for the further period from 01.04.1979 to 31.03.1994. The details of collection period on

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Dt.01.04.2015 to 31.07.2015 is shown in the Manual I Annexure C-2 (Pg. No. 66) (4) The Wheel Tax was levied up to the period ended 31.03.1999. As per directions given by Government of Maharashtra, Wheel Tax is abolished with effect from 01.04.1999. (5) The Appeal Section working at Head office of Assessment & Collection Department under the Head of Assistant Assessor & Collector mainly submits the affidavit for all Court Cases under section 217 of MMC Act in Small Causes Court. This section co-ordinate the work between Legal Department & Assessment Department for all Court Cases mainly in Small Causes Court & others. The staff attends the Small Causes Court daily & assist the Assistant Law Officer as necessary. If First Appeal is to be preferred for cases disposal off in Small Causes Court, Appeal Committee Meeting is arranged periodically & minutes of the Appeal Committee Meeting is prepared & circulated to all concerns time to time. (6) Theatre Tax: Under Section 191 E (1) to (3) of the Act, a Theatre Tax at the rates not exceeding those specified in Schedule G (Annexure D) is levied in respect of Theatre, Cinema, Circus, Carnivals and other places of entertainment for every performance or show held or conducted thereat or therein and to which persons are admitted on payment. The Cinema Theatre also included the places where movies are screened with the help of scientifically developed technology / machinery / equipment. This Tax is payable in advance before the commencement of each show or if there are no separate shows before any person is admitted to the entertainment on any day, by every Proprietor, Manager or person in-charge of the entertainment. For this purpose, under the provision of section 191(F) & 191(H), every Proprietor, Manager or person In-charge of entertainment has to submit a return signed by him in the Form A appended hereto for the purpose of levy of Theatre Tax. Further under section 471 of M.M.C. Act, 1888, minimum fine of Rs.500/- to Rs. 2500/- can be imposed on the person primarily liable of payment of theatre tax in case of non-submission of Returns.

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If any person fails to pay Theatre Tax, a notice of demand is to be served on the defaulter after three days of the show or performance. No fee is, however, to be charged for such notice. If the tax is not paid or sufficient cause is not shown for nonpayment of same to the satisfaction of the Commissioner within 15 days from the date of service of notice of demand, it can be recovered by distress and sale of moveable property or attachment and sale of the immoveable property of the defaulter as if the amount were a property tax due by him. Refund of Theatre Tax is also admissible if a show or performance in respect of which the tax has been paid does not take place and an application there for is made within seven days from the date of such a show or performance.

Exemption from payment of Theatre Tax can be granted to the show or performance by the Municipal Commissioner provided it is exempted from payment of duty leviable under the Bombay Entertainment Duty Act, 1923 and that such exemption is applied for with an Exemption Certificate under the Bombay Entertainment Duty Act, 1923 prior to the show or performance or series of shows or performances.

The Municipal Commissioner may, however, in his discretion permit the production of the said certificate at a later date in any special case or class of cases.

Generally exemption from payment of Theatre Tax is granted, if the entertainments are in aid of the following and they are exempted from payment of entertainment duty.

(1) Building fund of an Institute or School. (2) Educational fund of an Institute. (3) Poor Boys’ fund. (4) Scholarship fund of a school or a college. (5) Entertainment aimed at promotion of artistic and cultural activities. (6) Exemption from Theatre Tax to be granted to all entertainments held on

payment of admission fee of One Rupee or less except cinema shows. (7) The object of charity or other object in aid of which funds are to be

utilized should be one that falls within the limits of Greater Bombay and

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should not pertain to places outside Greater Bombay. The rates of Theatre Tax are determined by the Corporation from year to year

before 20th day of March of each year, subject to limitations laid down in Schedule G-I appended to the Bombay Municipal Corporation Act. The rates determined by the Corporation are required to be published in the major local newspapers. Prevailing rates of the said tax are as per the maximum rates as shown in the Schedule G-1 as Annexure D (Pg. No. 83).

(7) Maharashtra Tax on Buildings : 1) M.T.O.B. Act: Maharashtra Tax on Buildings (With Larger Residential

Premises) Maharashtra Act No.29 of 1979. 2) Larger residential premises mean the premises having floorage exceeding

125 sq. meters and the Ratable Value of which is more than Rupees one thousand and five hundred.

3) Residential premises: This means any building or part thereof used on intended for independent use for residential purpose.

4) Floorage: Means the total floor area of the premises excluding thickness of walls (i.e. carpet area).

5) Garages or quarters intended for the use of servants and used as such by them are excluded from the levy.

6) Objective of the Act is that– There should be a check on extravagant use of available living space.

More residential accommodation of which there is an acute scarcity may become available in thickly populated cities and buildings which will come up after imposition of such tax might not contain, any, or might contain less no. of larger residential flats or premises.

Though the appropriate amendments into Maharashtra Tax on Large Building act 1977 have been done by the state government, notification in respect of the rate at which the said tax is to be levied is not yet published by them. As a result the bills for the said tax have not been issued since 2010-11. However the recovery in respect of the arrears is being carried by the department.

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Levy & Collection of Tax The Maharashtra Tax on Buildings (with Larger Residential Premises) (Re-enacted) Act, 1979, under section 3(A) provided for the levy of taxes on residential premises in Corporation areas, the floorage which exceeds 125 square meters in Greater Mumbai. This tax is belongs to Maharashtra Government and collected by Municipal Corporation of Greater Mumbai. The tax shall be levied and collected on the basis of property tax.

Primary Responsibility for Tax : As per Section 3 the tax is leviable on any residential premises, if actual occupier is the owner of the property then said tax is leviable under section 4 (1) of the Act. As per Section 4 (2), the primary liability of taxes as follows::

(a) If the premises are let from the lessor. (b) If the premises are sub-let from the superior lessor.

Under Section 5(1) if any person from whom the tax is leviable under the provision of Section 4, pays the tax in respect of any residential premises in a building he shall, if he is not himself in occupation thereof, during the period for which he has paid the tax, be entitled to receive the amount of tax from the person in actual occupation of such premises for the period aforesaid.

As per the provision of Section 7, the Assessing Authority is appointed by the Commissioner for the purpose of assessment of the tax.

Powers, duties & functions of Assessing Authority: As per Section 8(1) the Assessing Authority prepares a list of buildings

containing taxable premises including their proportionate Ratable Value. The Assessing Authority may inspect any buildings or premises or make such enquiries as it thinks fit under this provision. As per the provision of Section 16, the Assessing Authority, Appellate Authority or any of these officers authorized by any of these authorities, after due notice between sunrise and sunset can enter any taxable premises for the purpose of collecting particulars relating thereto or for taking measurement of the premises can call upon the owner of the premises.

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Under Section 8 (3), the State Government may call upon the owner of every such taxable premises to furnish to the Assessing Authority a return containing all the particulars of the property within two months from the appointed day or such longer period as it may specify in that behalf, to enable the Assessing Authority to prepare and publish a list of taxable premises.

Under the provision of Section 20, if any person fails, without reasonable cause to furnish to the Assessing Authority any return under Section 8, the Assessing Authority may after giving a show cause notice impose a penalty which may extend to one hundred rupees.

Under Section 21, if any person makes a false statement or furnishes false information in the return he shall on conviction be punished with simple imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.

Section 9 (2) provides for the preparation of the assessment list for the first time within one year from the appointed day or such longer period as the State Government may specify in that behalf and every such subsequent list is prepared before the 30th day of June of the year to which it relates.

Under Section 9 (3) if after preparation of the assessment list under sub-Section (2) any modification on account of deletion, alteration or addition of an entry in the list is rendered necessary, the Assessing Authority prepares a list of such modification.

Section 10 (1) provides for the publication of a notice in local newspapers on 1st of July of two relevant years specifying therein the stipulated period for inspection of the assessment list. Accordingly the necessary public notice to that effect is given in some of the local newspaper, Government Gazette and also displayed on the Ward Office Notice Board. The list as modified is kept open for inspection by the public during the period from 1st July to 23rd July in the respective Ward Office.

The stipulated period fixed by the Assessing Authority in this regard is from the first of July to 23rd July within which any person claiming to be either the owner of occupier of the premises, included in the list, and any agent of such

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person, is at liberty to inspect the list and to take extract there from without any charge.

Objection against the tax: As per provision of Section 10 (3), the objections to the list of modification

are to be given in the office of the Assistant Assessor & Collector of the respective Ward. Under the provision of Section 10 (3), objection to the Assessment list or list of modification made by the owner are registered in a book kept by the Assessing Authority for this purpose. The Assessing Authority investigates and disposes of the objections, after allowing the reasonable opportunity to the complainant. After hearing of the objections the result thereof is entered in the book kept under Section 10 (3) and the assessment list and list of modifications are amended accordingly. The authentication of assessment list and the list of modification is made by the Assessing Authority under Section 10 (5). Appeal against the tax: Appointment of Appellate Authority is made by the Commissioner under Section 11(1). Any assesse objecting to the amount of tax assessed by the Assessing Authority or denying his liability to pay the tax so assessed appeals to the Appellate Authority against the assessment in the prescribed manner by filing in ‘B’ form in duplicate within fifteen days after the presentation of the bill. No such appeal shall, however, lie unless the tax has been paid. Under Section 11(5) at the hearing of the appeal the Assessing Authority also has the right to be heard. Under Section 11(8) The orders passed by the Appellate Authority are final and cannot be called in question in any court. Collection of tax: Under the provision of Section 12 (2), the M.T.O.B. Tax is collected in the same manner in which the property tax is collected.


1) Notice of Demand fees is payable if the bill is not paid within fortnight from the date of service of the bill. 2) Penalty to the extents of 10% of the amount of bill is recoverable after the

period of three months as per section 19 (1). The 5% rebate / commission as a cost of collection of the tax to be received

from State Government to the Corporation. Refund of tax paid: Section 17, provides for the refund of M.T.O. B. Tax if paid in excess or recovered wrongly. As per Section 18, the refund is admissible if the claim is made within one year from the date of payment of tax and in case of appeal has been preferred within one year from the date of receipt of the appeal order. Exemption from tax:

Under the provision of Section 24, the following buildings are exempted from payment of the Tax. a) Buildings vesting in or belonging to the Central or State Government. b) Buildings vesting in any other Government or belonging to any purpose and not use or not intended to be used for purpose of profit. c) Buildings vesting in the Board of Trustees of the Port of Mumbai and not used or not intended to be used for the purpose of profit. d) Buildings or parts thereof vesting in or in occupation of consulates of foreign States or of any members of the staff of such officials and such buildings or parts are not used or not intended to be used for the purpose of profit. (8) Repairs Cess: The Maharashtra Housing And Area Development Act, 1976 (MHADA Act). The Repairs Cess is leviable on buildings situated only in the City Zone of Mumbai. For the purpose of levy of Repairs Cess, all the buildings have been classified into three categories considering the age of building such as :-


Note: No Repair Cess is levied on the buildings totally erected on or after 01.01.1 970.

Under Sec.82 (2) of Maharashtra Housing & Area Development Act, 1976, the Repairs Cess is collected by Municipal Corporation of Greater Mumbai in the same manner in which the property tax is collected.

Exemption of certain buildings and lands from payment of Repair Cess:- Under Section 83(1) of Maharashtra Housing & Area Development Act,

1976 the following lands and buildings shall be exempt from payment of the cess, i) Properties of the Central Government; ii) Properties of the State Government; iii) Properties of the MCGM; iv) Properties of MHADA; v) Properties of the Trustees of the Port of Mumbai, and not used or intended

to the used for the purpose of profit; vi) Properties vesting in, or leased to, a public trust registered under the

Bombay Public Trusts Act, 1950, and exclusively occupied for public worship or for educational purposes;

vii) Properties of co-operative housing societies: viii) Properties of any Diplomatic or Consular Mission of foreign State; ix) Properties exclusively in the occupation of the owner which are not repaired

by the Mumbai Buildings Repairs & Reconstruction Board (MBRRB) ; x) Properties exclusively used for non-residential purposes which are not

repaired by the Mumbai Buildings Repairs & Reconstruction Board (MBRRB);

Category A : The Buildings erected before 01.09.1940.

Category B : The buildings erected between the period from 01.09.1940 to to 31.12.1950 (Both inclusive).

Category C : The buildings erected between the period from 01.01.1951 to to 31.12.1969 (Both inclusive).


xi) Residential properties exclusively occupied on leave and licence basis which are not repaired by the Mumbai Buildings Repairs & Reconstruction Board (MBRRB);

xii) All open plots of lands. The rates of the Repair Cess leviable in respect of buildings of ‘A’, ‘B’ &

‘C’ categories respectively are 87%, 63%, 39% of the Ratable Value of the building where a building is not structurally repaired by the Mumbai Buildings Repairs & Reconstruction Board (MBRRB), 195%, 135% and 75% of the Ratable Value, where the MBRRB has contributed upto Rs.300/-per Sq. Meter for structural repairs, 390%, 270% and 150% of the Ratable Value, where MBRRB has contributed from Rs.300/- to 500/- per Sq. Meter for structural repairs and 585%, 405% & 225% of the Ratable Value, where MBRRB has contributed above Rs.500/- to Rs.750/- per Sq. Meter for structural repairs of residential properties. Where MBRRB has contributed above Rs.750/- to Rs.1000/- & above Rs.1000/- to Rs.1200/- & above Rs.1200/- up to Rs.2000/- per sq. mtr. for structural repairs, the rates of Repair Cess leviable are not yet conveyed to this Corporation by the State Government.

Where any part of the building is or are used for non-residential purposes the rates of cess leviable at present in respect therof are 164%, 116% & 68% of the ratable value of non residential part of the building, where a building is not structurally repaired by the board and at 380%, 260% & 140% where the board has contribute up to Rs.300/- per sq. Meter for structural repair and at 770%, 530% & 290% where the Board has contributed between Rs.300/- to Rs.500/- for structural repairs and at 1160%, 800% & 440% where the Board has contributed between Rs.500/- to Rs.750/- for structural repairs.

The Rate pamphlet furnishing the Rates of Repairs Cess from 1.1.1970 onwards is shown in Annexure E (Pg. No. 85 to 88).

(9) Statistics:- Reply to all Questions raised in Vidhan Sabha&Vidhan Pareshad regarding Assessment & Collection (Star Question, Non Star Question, Ashwasan, Harkaticha Mudda, Kapat Suchana, Lakshavedhi Suchana & reply to questions raised by Corporator under Section 66A, 66 B, 66C. Put up Proposals & to take a Sanction of Competent Authority of all Municipal Committee & to submit DL to Municipal secretary. To put up Proposal of Policy matter & after sanction of Competent


Authority, issue the circulars as required. As per Report received from computerized system, prepare Administrative Report & submit to Municipal Commissioner’s sanction. To prepare Revenue &Expenditure Revised Budget & Budget Estimate of Financial Year, for Assessment & Collection Department & Budget Speech.

(10)Expenditure section:- Preparation of proposals regarding maintenance & Servicing, Keeping track of maintenance & servicing of Computers, Printers ,Franking Machine. Preparation of P.O. Migo etc. in Sap system. Preparation of Budget. Preparation of proposals for advances, Closing advances &paper work regarding advances. Making payment EMD, Security Deposit, Bank Guarantee, legal contract etc. DL to Municipal secretary, Preparation of monthly collection report of St.Education Cess & Employment Guarantee Cess related to State Government & reported to C.A.(Finance).

To preserve & update Dead Stock Register (9) Capital Value System : -

In order to overcome the shortcomings of the old system, Capital Value based property tax system has been introduced. The new system is simple, transparent and self-assessable. The implementation has been carried out in the month of December 2012 with the retrospective effect of 01.04.2010 by amending the law as per due process. The amendments to the BMC Acts came into force from 01.04.2010. During the intervening period a Joint Select Committee was appointed by the Legislative Assembly to look in to the proposed change. This committee after long deliberations approved the amendments after effecting some changes. Corporation has also passed a resolution bearing No.1091 of 27.01.2010 approving the change over from the Ratable Value System to the Capitalized Value System with effect from 01.04.2010. An Expert Committee was appointed to prepare the rules and the classification of the lands & building with respect to age of the building, type of construction, user category and other factor if any and also to assign the weightages


thereto. Objections & suggestions were invited after publishing the Draft Rules and after going through the same, the Expert Committee submitted their report with some changes. The Standing Committee of Corporation sanctioned the said draft rules with some changes vide resolution No.169 of 09.05.2012. A Consultant was also appointed to recommend the rates of taxation required to be adopted on the Capital Value. The Committee was specifically told to ensure that revenue neutrality is not compromised while fixing such rates. After approval to Tax Rates by the Standing Committee vide their resolution No.148 dated 09.05.2012, Final Capital Value based Property Tax bills were issued to tax payers in the month of December 2012. The levy of Capital Value based Property Tax is within the maximum limit prescribed in the Act as specified below- 1. No increase in existing tax for residential houses having carpet area up to 500

sq.ft. 2. Capping up to two times of the existing tax for residential houses having carpet

area of more than 500 sq.ft. 3. Capping up to three times of the existing tax for commercial properties. 4. The Capital Value will be revised only after every Five years, and the increase in

taxes cannot be more than 40% of the tax payable in the earlier year of such revision. However, the Tax Rates at that time will be decided by the Standing Committee / Corporation and the extent of increase in taxes could be kept to the minimum.

5. The flats/premises let outs on Leave & License will be treated as self occupied and the ceiling provided in the Act has to be applied on the presumptive tax of such flat as per self-occupied premises.

6. The telescopic concession in property tax for the re-developed buildings under various schemes has been continued under the new tax system also.

7. Capital Value of Buildings and Lands situated within the limits of Brihanmumbai Mahanagarpalika has been revised with effect from 1.4.2015 as per the provision of section 154(1C) of Mumbai Mahanagarpalika Act,1888 .


As per the provision of section 140A of MMC Act,1888, the property tax levied w.e.f.1.4.2015 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 revision as per section 154 (1C)of MMC Act,1888. But as per the provision of proviso inserted after 4th proviso of section 140A vide Maharashtra state ordinance no.13 of 2015, Amount of property tax leviable in respect of residential building or residential tenements, having area of 46.45 Sq. mt. (500 Sq ft.) or less , shall not exceed the amount of property tax levied and payable on 31st March,2015.

Standing Committee has passed the resolution bearing no. 1442 dated 19.3.2015 approving the rules for fixation of capital value w.e.f 1.4.2015.

Corporation has passed resolution bearing no. 1297 dated 20.3.2015 approving the proposal of Tax Rate for 2015-16 having 14.52% increase in 2014-15 revenue.

Rules for fixing Capital Value and tax rates for the period 2010-11 to 2014-15 and from 2015-16 are at Manual I page no. 17 to 37 and page no. 38 to 56 respectively. The said Rules and tax rates are available in 24 ward offices as well as on MCGM website namely http://portal.mcgm.gov.in.

http://portal.mcgm.gov.in/


RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS

No.AC/NTC/1310/2011-12 dated 20.03.2012. In exercise of the powers conferred by clause (e) of sub-section (1A) and sub-section (1B) of section 154 of the Mumbai Municipal Corporation Act (Act No. Bom. III of 1888), and of all other powers enabling him in this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as required under the said sub-section (1B), hereby makes the following rules to provide for the factors and categories of users of buildings or lands and the weightage by multiplication to be assigned to various such factors and categories for the purpose of fixing the capital value of buildings and lands in Brihan Mumbai, namely :- 1. Short title and commencement : – (1) These rules may be called the Factors and Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation of Capital Value Rules, 2010. (2) They shall come into force forthwith. 2. Definitions - In these rules, unless the context otherwise requires:- (a) 'Act' means the Mumbai Municipal Corporation Act (Bom. III of 1888); (b) 'flat' means a separate part or portion of a building used or intended to be used for residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or business, or profession, or vocation; (c) 'hoarding' includes boards used to display advertisements, erected on poles, on the ground or on a building; (d) 'land appurtenant to a building' means open spaces on all sides of a building required to be kept open in accordance with the relevant provisions of the Development Control Regulations for Greater Bombay, 1991 or any such Regulations, for the time being in force; (e) 'luxurious RCC building' includes a RCC building having a swimming pool, whether in use or not, and also any one or more of the following amenities or facilities, namely: – (i) gymnasium, (ii) club house, (iii) jogging track, (iv) health club, (v) private terrace as a part of each flat in a building; (f) 'multiplex' means a cinema house having more than one screen within a building;


(g) 'open land' includes land not built upon or land being built upon, but does not include land appurtenant to a building; (h) 'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time being in force, referred to in sub-section (1A) of section 154 of the Act; (i) 'relative rate of base value' means the rate of open land, or rate of land plus residential building, office, shop, commercial or industrial building, as the case may be, as indicated in the Ready Reckoner; (j) 'schedule' means a schedule to these rules; (k) 'section' means a section of the Act; (l) 'star hotel' means hotel classified as a star hotel with a specific number of stars assigned thereto by the Ministry of Tourism, Government of India; (m) 'storage tank' includes a tank, whether underground or on any floor of a building, used for the storage of commodities, except the one used for storage of water; (n) 'tower' includes television tower, cable tower, telecom tower or any other such tower, transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface, or on top, or on any other open space, of a building; (o) words and expressions used in these rules and not defined,- (i) but defined in the Act, shall have the meanings respectively assigned to them in the Act, or (ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the time being in force, shall have the meanings respectively assigned to them in the said Town Planning Act or in the Development Control Regulations, as the context may require. 3. Capital value of open land :- Save as otherwise provided in these rules, where, within the precincts of a building there is vacant land other than the land appurtenant to the building, such land shall be treated as open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21. 4. User categories of open land and weightages by multiplication to be assigned thereto: - User categories of open land shall be as specified in column (2) of Part I of schedule ‘A’ and the weightages by multiplication to the base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule ‘A’. 5. User categories of buildings or part thereof and weightages by multiplication to be assigned thereto:- User categories of buildings or part thereof shall be as specified in


column (2) of each of Parts II, III and IV of schedule ‘A’ and the weightages by multiplication to the relative base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of each of the said Parts II, III and IV of schedule ‘A’. 6. The nature and type of building and the weightage by multiplication to be assigned thereto: - The nature and type of a building shall be as specified in column (2) of schedule ‘B’ and the weightages by multiplication to be assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said schedule ‘B’. 7. The weightage by multiplication to be assigned to a building on account of the age thereof: - The weightage by multiplication to be assigned to a building on account of age factor, for the purpose of fixing capital value, shall be according to the age of the building as shown in column (2) of schedule ‘C’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘C’. 8. The weightage by multiplication on account of floor factor to be assigned to RCC building with lift: - Weightage by multiplication on account of floor factor to be assigned to a RCC building with lift, for the purpose of fixing capital value, shall be according to the number of floors as shown in column (2) of schedule ‘D’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘D’. 9. Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or tower for the purpose of fixing capital value thereof shall mean,- (a) in the case of a hoarding, the area of the square of the extremities of the poles on which the hoarding is erected plus the area of the hoarding; and (b) in the case of a tower, the area covered by the extremities of the foundation of the tower. 10. Built-up area of a flat or a building:- (1) The total built-up area of a flat shall be reckoned by including the area of the following items, namely:- (i) terrace in exclusive possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry balcony and (v) niches; and (2) The total built-up area of a building shall be reckoned by including the areas of the following items, namely:- (i) total area of the flats in the building computed in accordance with sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling room, (xii) the structure for an effluent treatment plant and (xiii) watchman cabin


(3) The built-up area of any of the following items shall not be reckoned while computing the built-up area of a building or part thereof, namely:- (i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto

including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and (x) loft in residential flat.

(4) Where only the carpet area of a flat or building is available on the record of the Corporation and the total built-up area thereof, computed in the manner as aforesaid in sub-rule (1), or, as the case may be, sub-rule (2), is not available on such record, then the total built-up area of the flat or, as the case may be, of a building shall be arrived at in the following manner, namely :- Built-up area = 1.2 x carpet area as available on the record of the Corporation + the built-up area of the items specified in sub-rule(1),or, as the case may be, sub-rule (2), unless already reckoned in such carpet area. 11. Fixation of capital value of a flat or building or part thereof.- (1) While fixing the

capital value of a flat, the capital value of any one or more of the relevant items specified in sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.

(2) While fixing the capital value of a building or part thereof, the capital value of any of the one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added to the capital value of the building or part thereof.

12. Fixation of capital value of a building where there are tenants:-The capital value of a building or part thereof which is occupied by a tenant shall be fixed at 75% of the capital value of such building or part thereof; fixed in accordance with the provisions of sub-rule (1), or, as the case may be, sub-rule(2) of rule 11. Explanation.- For the removal of doubts, it is hereby declared that the provisions of this rule shall not apply to a building or part thereof if, - (1) it is occupied by a licensee to whom it is given on leave and licence; (2) it is occupied by an office bearer or officer or an employee of the landlord.


13.Fixation of capital value of religious buildings :- The capital value of a religious building which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or the like, and is used or intended to be used for the purpose of religious worship or offering prayers or performance of any religious rites or rituals by a person of, or belonging to, the relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a residential building as indicated in the Ready Reckoner; and by applying the relevant weightages by multiplication provided for in these rules. 14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at 40% of the relative rate of base value of such flat, and of residential flat at 10% of the relative rate of base value of such flat; and by applying the relevant weightages by multiplication provided for in these rules. 15. Fixation of capital value of mezzanine floor, loft and attic floor,- (a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base value of the flat beneath the mezzanine floor; and by applying the relevant weightages by multiplication provided for in these rules; (b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant weightages by multiplication provided for in these rules; Provided that, where the rate of base value applicable to the mezzanine floor, loft or attic floor having regard to its user is higher or, as the case may be, lower than the rate of base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may be, of such higher or lower rate of base value; and by applying the relevant weightages by multiplication provided for in these rules. 16. Fixation of capital value of certain other items which are part of a flat or a building or part thereto,- (1) The capital value of dry balcony and niches shall be fixed at 25% of the relative rate of base value of the flat, if any one of these items are part of the flat; and by applying the relevant weightages by multiplication provided for in these rules. (2) The capital value of any one or more of the following items, namely:- (i)porch, (ii) air-conditioning plant room, (iii) air-handling room, (iv) structure for an effluent plant, (v) watchman cabin and (vi) refuge area, shall be fixed at 25% of the relative rate of base value of the building or part thereof, if any one or more of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules.


(3) The capital value of any one or more of the following items, namely:- (i) service floor, (ii) entrance lobby and (iii) lounge, shall be fixed at the relative rate of base value of the building or part thereof, if any of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules. 17. Fixation of capital value in respect of demolished building:- (1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21. Explanation. –For the purpose of this rule, it is hereby declared that where a building is, or is being, demolished, or has collapsed, resulting in the land on which it stood or stands being rendered open land, or only walls or the like are standing but there is no structure as such which can be occupied, and on such demolition, or collapse, debris or any remains of the demolished or collapsed building are not yet removed, the land beneath such building shall be deemed to be open land. (2) Where only part of a building is demolished or has partly collapsed and the remaining part is yet occupied by occupiers, land beneath the portion of the building which is demolished or has collapsed shall be deemed to be open land and the portion of the structure which is occupied shall be treated as a building, for the purpose of fixing the capital value thereof. (3) Notwithstanding anything contained in sub rules (1) and (2), where a cessed building is, or is being, demolished, or has collapsed, the land beneath the building or portion of the building which is demolished or collapsed shall be deemed to be open land and the capital value thereof shall be fixed as open land and assigning thereto a weightage by multiplication of 0.30 of the base value of open land. 18. The capital value of storage tank .-The capital value of storage tank shall be fixed in the following manner, namely : – (1) storage tank above the ground level :- (a) land - at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25, (b) storage tank - capacity of storage tank in litres multiplied by the rate of Rs.40 per litre, with weightage by multiplication to be assigned thereto on account of age factor as in schedule ‘C’, (c) total capital value of a storage tank = total of items (a) and (b). (2) storage tank below the ground level :-


(a) land - at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25, (b) storage tank - capacity of storage tank in litres multiplied by the rate of Rs.50 per litre, with weightage by multiplication to be assigned thereto on account of age factor as in schedule ‘C’, (c) Total capital value of a storage tank = total of items (a) and (b). 19. Capital value of amenities of luxurious RCC building not to be separately fixed again.- Where the capital value of a luxurious RCC building is fixed under these rules, then no capital value of the amenities specified in the definition of the expression ‘luxurious RCC building’ shall be separately fixed for the purpose of levy of property tax. 20. Valuation of open land capable of utilising more than 1 floor space index (F.S.I.) or transfer of development right (T.D.R.) –As the Ready Reckoner provides for the rate of base value of open land with 1 floor space index, open land which is capable of utilizing more than 1 floor space index or any transfer of development right shall be valued at an increased rate in proportion to the higher floor space index or transfer of development right proposed to be utilized and approved under the building plan submitted to the Corporation for approval. 21. Capital value of open land or building or part thereof.-Capital value of open land or building shall be fixed under the provisions of the Act and these rules in the following manner, namely:- (1) Capital value (CV) of open land – Rate of base value (BV) of a open land according to Ready Reckoner X weightage by multiplication as per user category (UC) (Part I of schedule ‘A’) X permissible or approved floor space index (FSI) X area of land (AL) . CV = BV x UC x FSI x AL (2) Capital value (CV) of a building – Relative rate of base value (BV) of a building according to Ready Reckoner X weightage by multiplication as per user category(UC) (Parts II, III, or as the case may be, IV of schedule ‘A’) X weightage by multiplication as per the nature and


type of building (NTB) (schedule ‘B’) X weightage by multiplication on account of age of building (AF) (schedule ‘C’) X weightage by multiplication on account of floor factor (FF) for RCC building with lift (schedule ‘D’) X built-up area (BA) . CV = BV x UC x NTB x AF x FF x BA Examples: - Some examples based and worked out on the formulae as aforesaid are shown in the Appendix.

22. Non-application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything contained in the 'Important Guidelines of Stamp Duty Valuation' as specified in the Ready Reckoner, the provisions made in these rules shall have primacy over those guidelines and none of those guidelines shall apply for fixing capital value under the Act and these rules.


SCHEDULE – D

(See rule 8) Weightages by multiplication to be assigned to a building on account of floor factor for a RCC building with lift

Sr. No.

Floor Weightage by multiplication

(1) (2) (3) 1 Basement used for car-parking 0.70 2 Basement used for other than car parking 1.00 3 Lower ground floor 1.00 4 Upper ground floor 1.00 5 Ground floor 1.00 6 From 1st to 4th floor 1.00 7 From 5th to 10th floor 1.05 8 From 11th to 20th floor 1.10 9 From 21st to 30th floor 1.15 10 From 31st to 50th floor 1.20 11 From 51st to 75th floor 1.25 12 From 76th to 100th floor 1.30 13 Above 100th floor 1.35


APPENDIX

(See Rule 21)

EXAMPLES FOR FIXATION OF CAPITAL VALUE

(1) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage Relative rate of base value Rs.80,600 not applicable

User category Residential 1.00 Nature and type of building RCC building other than luxurious RCC

building 1.00

Age of building 6 years 0.97 Floor number 12 1.10 Built-up area 80 sq. mtr. not applicable

CV = BV X UC X NTB X AF X FF X BA = 80600 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.68,80,016

(2) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT


User category Residential 1.00 Nature and type of building RCC building other than

luxurious RCC building 1.00

Age of building 6 years 0.97 Floor number 2 not applicable

Built-up area 80 sq. mtr. not applicable

CV = BV X UC X NTB X AF X BA = 80600 X 1.00 X 1.00 X 0.97 X 80 C.V. = Rs.62,54,560/-


(3) OFFICE IN A BUILDING WITHOUT LIFT HAVING A MEZZANINE FLOOR

Weightage Relative rate of base value Rs.108000 not applicable

User category Office 1.00 Nature and type of building RCC building other than

luxurious RCC building 1.00

Age of building 6 years 0.97 Floor number Ground floor not applicable


Built-up area of mezzanine floor 20 sq.mtr. 0.70

(1) CV of Flat = BV X UC X NTB X AF X BA = 108000 X 1.00 X 1.00 X 0.97 X 80 C.V. = Rs.83,80,800

(2) C.V. Mezzanine floor = BV x UC x NTB x AF x BA

=(108000 x0.70) x1.00 x 1.00 x 0.97 x 20

= 14,66,640

(3) Total Capital Value = (1) + (2)

= 82, 94, 400 + 14,66,640

= Rs. 98,47, 440

(4) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT HAVING OPEN TERRACE IN EXCLUSIVE POSSESSION ATTACHED TO THE FLAT


User category Residential 1.00 Nature and type of building RCC building other than luxurious RCC

building 1.00




Built-up area of open terrace 10 sq.mtr. 0.10

(1) CV of Flat = BV X UC X NTB X AF X BA = 80600 X 1.00 X 1.00 X 0.97 X 80 C.V. = Rs.62,54,560/-

(2) C.V. Open terrace = BV x UC x NTB x AF x BA

= (80600 x 0.10) x1.00 x 1.00 x 0.97 x 10

= 78,182/-

(3) Total Capital Value = (1) + (2)

= 62,54,560 + 78,182

= Rs. 63,32,742/-

(5) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage Relative rate of base value Rs.80,600 not applicable User category Residential 1.00 Nature and type of building RCC building other than luxurious

RCC building 1.00

Age of building 36 years 0.79 Floor number 12 1.10 Built-up area 80 sq. mtr. not applicable CV = BV X UC X NTB X AF X FF X BA = 80600 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.56,03,312

(6) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT


User category Residential 1.00


Nature and type of building RCC building other than luxurious RCC building

1.00



CV = BV X UC X NTB X AF X BA = 80600 X 1.00 X 1.00 X 0.79 X 80 C.V. = Rs.50,93,920

(7) OFFICE ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage Relative rate of base value Rs.1,08,000 not applicable User category Office 1.00 Nature and type of building RCC building other than luxurious

RCC building 1.00

Age of building 6 years 0.97 Floor number 12 1.10 Built-up area 80 sq. mtr. not applicable CV = BV X UC X NTB X AF X FF X BA = 108000 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.92,18,880

(8) OFFICE IN A BUILDING WITHOUT LIFT

Weightage Relative rate of base value Rs.1,08,000 not applicable User category office 1.00 Nature and type of building RCC building other than luxurious

RCC building 1.00

Age of building 6 years 0.97 Floor number 2 not applicable Built-up area 80 sq. mtr. not applicable


CV = BV X UC X NTB X AF X BA = 108000 X 1.00 X 1.00 X 0.97 X 80 C.V. = Rs.83,80,800 (9) OFFICE IN A BUILDING ON 12TH FLOOR WITH LIFT

Weightage Relative rate of base value Rs.1,08,000 not applicable

User category Office 1.00 Nature and type of building RCC building other than luxurious

RCC building 1.00

Age of building 36 years 0.79 Floor number 12 1.10 Built-up area 80 sq. mtr. not applicable

CV = BV X UC X NTB X AF X FF X BA = 108000 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.75,08,160

(10) OFFICE IN A BUILDING WITHOUT LIFT

Weightage Relative rate of base value Rs.1,08,000 not applicable

User category office 1.00 Nature and type of building RCC building other than luxurious

RCC building 1.00

Age of building 36 years 0.79 Floor number 2 not applicable Built-up area 80 sq. mtr. not applicable

C.V. = BV X UC X NTB X AF X BA = 108000 X 1.00 X 1.00 X 0.79 X 80 C.V. = Rs.68,25,600/-


(11) OPEN LAND IN ISLAND CITY

Weightage Rate of base value Rs.36,400 not applicable

User Category Residential 1.00 Nature and Type of Building not applicable not applicable Age of Building not applicable not applicable F.S.I. Factor 1.33 1.33 Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA = 36400 X 1.00 X 1.33 X 80

C.V. = Rs.38,72,960

(12) OPEN LAND WHERE RESIDENTIAL BUILDING PLAN WITH HIGHER F.S.I. HAS BEEN APPROVED

Weightage Rate of base value Rs.36,400 not applicable

User Category Open Land (Resi) 1.00 Nature and Type of Building not applicable not applicable Age of Building not applicable not applicable F.S.I. Factor 2.50 2.50 Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA = 36400 X 1.00 X 2.50 X 80 C.V. = Rs.72,80,000


(13) OPEN LAND IN SUBURBAN AREA

Weightage Rate of base value Rs.33,200/- not applicable

User Category Residential 1.00 Nature and Type of Building not applicable not applicable Age of Building not applicable not applicable F.S.I. Factor 1.00 1.00 Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA = 33200 X 1.00 X 1.00 X 80

C.V. = Rs.26,56,000


BRIHANMUMBAI MAHANAGARPALIKA (Assessment & Collection Department)

RATES OF TAXATION ON CAPITAL VALUE WITH EFFECT FROM 01.04.2010

Rates of property taxes for the below mentioned user categories as shown in Table No.1 User Categories – Residential Buildings- Bunglow, Car park in stilt or basement, or podium, Club House and any other amenity in Co-Operative Housing Society used by its members, Duplex flat/ Apartment, Enclosed Garage, Pent House, Room, or flat , or apartment, or tenement and the like, Row House, Society Office, Swimming Pool, Educational Institutions, Salt Pan, Quarry, Passenger Terminal at Airport, Hangers and Workshop at Airport. Table No.1 General Tax

Fire Tax

Street Tax

Municipal Education Cess

Water Tax

Water Benefit Tax

Sewerage Tax

Sewerage Benefit Tax

Tree Cess

State Education Cess

Employment Guarantee Cess

0.110%

0.0137%

0.051%

0.041%

0.253%

0.069%

0.163%

0.043%

0.002%

0.033%

0.010%




Rates of property taxes for the below mentioned user categories as shown in Table No.2 User Categories – Lands Open land – Residential, Open land under reservation (a)Partial Impermissibility (b) Total Impermissibility Race Course (b) Land other than land of racing track, Land under demolished/collapsed building, Water Reservoir , Industrial Buildings- Car parking in Stilt/ Basement / Podium, Enclosed garage, Factory including refinery, Industrial Estate, Service Industrial Estate, Society Office, Workshop, Unstarred Hotel Other Non-Residential Buildings – Oil tank / Gas tank /Chemical tank (Below ground), Oil tank / Gas tank /Chemical tank (Above ground), Car parking in Stilt/ Basement / Podium, Club House etc. (excluding the one in Co-Operative Housing society used by its members), Private Health Club, Gymnasium, Co-operative Credit Society, Coaching Class, Dispensary/Clinic and Pathological laboratory, Electric Sub-station, Enclosed Garage, Film Shooting Studio, Godown/Storage/ Warehouse, Hospital, Nursery , Kids Corner , Playgroup, Nursing Home, Restaurant with Bar, Shop, Departmental Store and Shopping Centre, Society office, Special Car parking structure (with or without mechanical lift), Stable, Superspeciality Hospital, Swimming pool (where entry fee or membership fee is charged), Table No.2 General Tax (Including Fire Tax)

Street Tax


Water Tax

Water Benefit Tax

Sewerage Tax


Tree Cess



0.200% 0.093%

0.074% 0.459%

0.126%

0.296% 0.078% 0.004%

0.059% 0.018%




Rates of property taxes for the below mentioned user categories as shown in Table No.3 User Categories – Lands- Amusement Park, Golf Course, Land of Open Air Theatre, Land around weigh-bridge, Land of Petrol pump / Service Station / LPG, CNG station / Kerosene Station, Open Air Electric Substation, Open land – Non-Residential – (a) Commercial (b) Industrial Race Course (a) Land occupied by tracing track, Land of stadium where tickets are sold for entry, Land of stadium where no tickets are sold for entry. Non-Residential Buildings Structures ancillary to Petrol Pump / Service Station /LPG CNG station / Kerosene station, Tiers of seats for spectators in a stadium where tickets are sold, Tiers of seats for spectators in a stadium where no tickets are sold, Airport Land – (a) Land used for movement and parking of aircraft including runway and taxying bay. (b) Any land other than land covered by entry (a) Table No.3 General Tax (Including Fire Tax)

Street Tax


Water Tax

Water Benefit Tax

Sewerage Tax


Tree Cess


Employment Guarantee cess

0.250%

0.116%

0.093%

0.574%

0.157%

0.370%

0.097%

0.005%

0.074%

0.023%




Rates of property taxes for the below mentioned user categories as shown in Table No.4 User Categories – Hotel Upto Four Star and Service Apartment, Hotel Five star and above, Mall, Advertising Hoarding, Weigh bridge, Cinema Hall /Theatre /Drama Theatre , Multiplex, Open Air Theatre – Stage and other structures, Office, MangalKaryalaya/ Hall / Community Hall / Convention Hall / Party Hall etc. (Air conditioned), MangalKaryalaya/ Hall / Community Hall / Convention Hall / Party Hall etc. (Non-Air conditioned), Airport buildings. Table No.4 General Tax (Including Fire Tax)

Street Tax


Water Tax

Water Benefit Tax

Sewerage Tax


Tree Cess



0.400%

0.185%

0.148%

0.919%

0.252%

0.593%

0.156%

0.007%

0.119%

0.036%




Rates of property taxes for the below mentioned user categories as shown in Table No.5 User Categories – Bank, Automatic Teller Machine Center and Money Changing Center, Tower, Asset Management company and trustee company of Mutual Fund, Non-Banking Financial Institution, Commodity Exchange, Life and non-life insurance corporation or company, Security Exchange Board of India , Stock Exchange. Table No.5 General Tax (Including Fire Tax)

Street Tax


Water Tax

Water Benefit Tax

Sewerage Tax


Tree Cess



0.800%

0.370%

0.296%

1.837%

0.504%

1.185%

0.311%

0.015%

0.237%

0.073%


CORPORATION OF GREATER MUMBAI

RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS W. E. F. 1-4-2015

No.AC/NTC/1147/2014-15 . In exercise of the powers conferred by clause (e) of sub-section (1A), sub-section (1B) and sub-section (1C) of section 154 of the Mumbai Municipal Corporation Act (Act No. Bom. III of 1888), and of all other powers enabling him in this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as required under the said sub-section (1B), hereby makes the following rules to provide for the factors and categories of users of lands and buildings and the weightage by multiplication to be assigned to various such factors and categories for the purpose of fixing the capital value of lands and buildings in Brihan Mumbai , namely :-

1. Short title and commencement : – (1) These rules may be called the Factors and Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation of Capital Value Rules, 2015.

(2) They shall come into force from 1st April 2015.

2.Definitions - In these rules, unless the context otherwise requires :-

(a) 'Act' means the Mumbai Municipal Corporation Act (Bom. III of 1888);

(b) 'flat' means a separate part or portion of a building used or intended to be used for residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or business, or profession, or vocation;

(c) 'hoarding' includes boards used to display advertisements, erected on poles, on the ground or on a building;

(d) 'land appurtenant to a building' means open spaces on all sides of a building required to be kept open in accordance with the relevant provisions of the Development Control Regulations for Greater Bombay, 1991 or any such Regulations, for the time being in force;

(e) 'deleted'

(f) 'multiplex' means a cinema house having more than one screen within a building;


(g) 'open land' includes land not built upon or land being built upon, but does not include land appurtenant to a building;

(h) 'Ready Reckoner' means the Stamp Duty Ready Reckoner, for the time being in force, referred to in sub-section (1A) of section 154 of the Act;

(i) 'relative rate of base value' means the rate of open land, or rate of land plus residential building, office, shop, commercial or industrial building, as the case may be, as indicated in the Ready Reckoner;

(j) 'schedule' means a schedule to these rules;

(k) 'section' means a section of the Act;

(l)'star hotel' means hotel classified as a star hotel with a specific number of stars assigned thereto by the Ministry of Tourism, Government of India

(m) 'storage tank' includes a tank, whether underground or on any floor of a building, used for the storage of commodities, except the one used for storage of water;

(n) 'tower' includes television tower, cable tower, telecom tower or any other such tower, transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface, or on top, or on any other open space, of a building;

(o) words and expressions used in these rules and not defined,-

(i) but defined in the Act, shall have the meanings respectively assigned to them in the Act, or

(ii) where defined in the Maharashtra Regional and Town Planning Act,1966 or in the Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the time being in force, shall have the meanings respectively assigned to them in the said Town Planning Act or in the Development Control Regulations, as the context may require.

3. Capital value of open land :- Save as otherwise provided in these rules, where, within the precincts of a building there is vacant land other than the land appurtenant to the


building, such land shall be treated as open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.

4. User categories of open land and weightages by multiplication to be assigned thereto: - User categories of open land shall be as specified in column (2) of Part I of schedule ‘A’ and the weightages by multiplication to the base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule ‘A’.

5. User categories of buildings or part thereof and weightages by multiplication to be assigned thereto:- User categories of buildings or part thereof shall be as specified in column (2) of each of Parts II, III and IV of schedule ‘A’ and the weightages by multiplication to the relative base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of each of the said Parts II, III and IV of schedule ‘A’.

6. The nature and type of building and the weightage by multiplication to be assigned thereto: - The nature and type of a building shall be as specified in column (2) of schedule ‘B’ and the weightages by multiplication to be assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said schedule ‘B’.

7. The weightage by multiplication to be assigned to a building on account of the age thereof: - The weightage by multiplication to be assigned to a building on account of age factor, for the purpose of fixing capital value, shall be according to the age of the building as shown in column (2) of schedule ‘C’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘C’.

8. The weightage by multiplication on account of floor factor to be assigned to RCC building with lift: - Weightage by multiplication on account of floor factor to be assigned to a RCC building with lift, for the purpose of fixing capital value, shall be according to the number of floors as shown in column (2) of schedule ‘D’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘D’.

9. Area of hoarding or tower for the purpose of fixing capital value: -Area of hoarding or tower for the purpose of fixing capital value thereof shall mean,-


(a) in the case of a hoarding, the area of the square of the extremities of the poles on which the hoarding is erected plus the area of the hoarding; and

(b) in the case of a tower, the area covered by the extremities of the foundation of the tower.

10. Carpet Area area of a flat or a building:-

(1) The total carpet area of a flat shall be reckoned by including the area of the following items, namely:- (i) terrace in exclusive possession, (ii) mezzanine floor, (iii) loft (excluding loft in residential flat) or attic, (iv) dry balcony and (v) niches; and

(2) The total carpet area area of a building shall be reckoned by including the areas of the following items, namely:- (i) total area of the flats in the building computed in accordance with sub rule (1), (ii) basement, (iii) stilt, (iv)porch, (v) podium, (vi) service floor, (vii) refuge area, (viii) entrance lobby, (ix) lounge, (x) air- conditioning plant room, (xi) air handling room, (xii) the structure for an effluent treatment plant room and (xiii) watchman cabin (xix)sewerage treatment plant room (xv) water treatment plant room

(3) The carpet area of any of the following items shall not be reckoned while computing the carpet area of a building or part thereof, namely:-

(i) lift room above topmost storey, (ii) lift well, (iii) stair-case and passage thereto including staircase room, (iv) chimney and elevated tank, (v) meter room, (vi) pump room, (vii) underground and overhead water tank, (viii) septic tank, (ix)flower-bed and (x) loft in residential flat, (xi) entrance lobby of residential building

(4) ‘deleted’

11. Fixation of capital value of a flat or building or part thereof.-

(1) While fixing the capital value of a flat, the capital value of any one or more of the relevant items specified in sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.


(2) While fixing the capital value of a building or part thereof, the capital value of any of the one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added to the capital value of the building or part thereof.

7. 'deleted'

13.Fixation of capital value of religious buildings :- The capital value of a religious building which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or the like, and is used or intended to be used for the purpose of religious worship or offering prayers or performance of any religious rites or rituals by a person of, or belonging to, the relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a residential building as indicated in the Ready Reckoner; and by applying the relevant weightages by multiplication provided for in these rules.

14. Fixation of capital value of open terrace: - If an open terrace in exclusive possession is attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at 50% of the relative rate of base value of such flat, and of residential flat at 20% of the relative rate of base value of such flat; and by applying the relevant weightages by multiplication provided for in these rules.

15. Fixation of capital value of mezzanine floor, loft and attic floor,-

(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base value of the flat beneath the mezzanine floor; and by applying the relevant weightages by multiplication provided for in these rules;

(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant weightages by multiplication provided for in these rules;

Provided that, where the rate of base value applicable to the mezzanine floor, loft or attic floor having regard to its user is higher or, as the case may be, lower than the rate of base value applicable to the flat beneath such mezzanine floor, loft or attic floor, the capital value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may


be, of such higher or lower rate of base value; and by applying the relevant weightages by multiplication provided for in these rules.

16. 'deleted'.

17. Fixation of capital value in respect of demolished building:-

(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.

Explanation – " deleted"

(2) Where only part of a building is demolished or has partly collapsed and the remaining part is yet occupied by occupiers, land beneath the portion of the building which is demolished or has collapsed shall be deemed to be open land and the portion of the structure which is occupied shall be treated as a building, for the purpose of fixing the capital value thereof.

(3) "deleted"

18. 'deleted'.

19. 'deleted'.

19 A Assessment of Amenities in Luxurious RCC bldg

Where Property tax in respect of amenities of luxurious RCC building was not levied since 1st April 2010 as per Rule 19, while determining the property tax leviable from 1st April 2015, subject to capping as provided for in section 140A such tax shall be considered which would have been continued to levy from 1st April 2010

20. Valuation of open land capable of utilising more than 1 floor space index (F.S.I.) or transfer of development right (T.D.R.) –As the Ready Reckoner provides for the rate of base value of open land with 1 floor space index, open land which is capable of utilizing more than 1 floor space index or any transfer of development right shall be valued at an


increased rate in proportion to the higher floor space index or transfer of development right proposed to be utilized and approved under the building plan submitted to the Corporation for approval.

21. Capital value of open land or building or part thereof.-Capital value of open land or building shall be fixed under the provisions of the Act and these rules in the following manner, namely:-

(1) Capital value (CV) of open land –

Rate of base value (BV) of a open land according to Ready Reckoner X weightage by multiplication as per user category (UC) (Part I of schedule ‘A’) X permissible or approved floor space index (FSI) X area of land (AL) .

CV = BV x UC x FSI x AL

(2) Capital value (CV) of a building –

Relative rate of base value (BV) of a building according to Ready Reckoner X weightage by multiplication as per user category(UC) (Parts II, III, or as the case may be, IV of schedule ‘A’) X weightage by multiplication as per the nature and type of building (NTB) (schedule ‘B’) X weightage by multiplication on account of age of building (AF) (schedule ‘C’) X weightage by multiplication on account of floor factor (FF) for RCC building with lift (schedule ‘D’) X carpet area (CA) .

CV = BV x UC x NTB x AF x FF x CA

22. Non-application of Guidelines of Stamp Duty Valuation. - Notwithstanding anything contained in the ’Important Guidelines of Stamp Duty Valuation’ as specified in the Ready Reckoner, the provisions made in these rules shall have primacy over those guidelines and none of those guidelines shall apply for fixing capital value under the Act and these rules.


DETAILS OF FACTORS AND USER CATEGORIES OF BUILDINGS AND LAND AND WEIGHTAGES BY MULTIPLICATION TO BE ASSIGNED THERETO

SCHEDULE – A (See rules 4 and 5)

Part – I

Open land User categories of open land and corresponding weightages by multiplication

Sr. No.

User category of open land

Weightage by multiplication to the

base value

(1) (2) (3) 1 Airport land :-

(a) Land used for movement and parking of aircraft including runway and taxying bay

1.25

(b) Any land other than land covered by entry (a) 1.00

2 Land of stadium where no tickets are sold for entry 1.25

3 Land of open air theater 1.25

4 Land of stadium where tickets are sold for entry 1.25

5 Land of petrol pump / service station / LPG, CNG station / kerosene station

1.25

6 Land around weighbridge 1

7 Golf course 0.1

8 Amusement park 0.1

9 Open air electric substation 1.25

10 Open land – non-residential:- (a) Commercial 1.25 (b) Industrial 1.10

11 Open land – residential 1.00


12 Open land under reservation:- (a) Partial impermissibility 0.10 (b) Total impermissibility 0.01

13 Quarry 1.25 14 Racecourse:-

(a) Land occupied by racing track 1.25 (b) Land other than the land of racing track 0.01

15 Water reservoir 0.01 16 Salt pan 0.01 17 Land beneath partly demolished /collapsed / remains of

structures and therefore not capable of being physically occupied until issuance of I.O.D.

0.10

18 Open land not built upon until the issuance of I.O.D. 0.25 19 Rehab component of Open land for redevelopment under

various schemes approved by State Govt. / MHADA / MMRDA /MCGM .

0.50



PART – II Residential Buildings

User categories of residential buildings and corresponding weightages by multiplication Sr. No. User category of residential building or part

thereof Weightage by multiplication to

the base value 1 Clubhouse and any other amenity in co-

operative housing society used by its members 0.5

2 Educational Institution 0.5 3 Lounge / Visitors waiting room 0.5 4 Residential user 0.5 5 Service floor 0.125 6 Swimming pool 0.5 7 Air conditioning Plant room 0.125 8 Air handling room 0.125 9 Car park in stilt, or basement, or podium 0.125 10 Dry Balcony 0.125 11 Enclosed garage for parking 0.125 12 Nitches 0.125 13 Porch 0.125 14 Refuge area 0.125 15 Servant / Common Toilets 0.125 16 Sewerage /Water Treatment Plant /Structure for

an effluent plant 0.125

17 Watchman Cabin 0.125 18 Open Terrace in exclusive possession attached

to flat 0.1

19 Society office 0.125



PART - III Shops / Commercial Buildings

User categories of Shops / Commercial Buildings and corresponding weightages by

multiplication Sr. No. User category of Shop / Commercial Building or part

thereof Weightage by

multiplication to the base value

1 Multiplex 1 2 Hotel – five star and above 1 3 Four star hotel 0.96 4 Three start hotel 0.92 5 Two Star hotel 0.88 6 One star hotel 0.84 7 Commercial user 0.8 8 Entrance lobby 0.8 9 Lounge / Visitors waiting room 0.8 10 Service floor 0.2 11 Storage Tank 0.64 12 Tiers of seats for spectators in a stadium where

tickets are sold 0.48

13 Electric sub-station of a commercial building 0.64 14 Open Terrace in exclusive possession attached to flat 0.4 15 Open air theater - stage and other structures 0.24 16 Air conditioning Plant room 0.2 17 Air handling room 0.2 18 Car parking in stilt / basement / podium 0.2 19 Common toilets 0.2 20 Enclosed garage for parking 0.2 21 Nitches 0.2 22 Porch 0.2


Sr. No. User category of Shop / Commercial Building or part thereof

Weightage by multiplication to the

base value 23 Refuge area 0.2 24 Sewerage /Water Treatment Plant/Structure for an

effluent plant 0.2

25 Society office 0.2 26 Watchman Cabin 0.2 27 Electric sub-station of a residential building 0.08 28 Tiers of seats for spectators in a stadium where no

tickets are sold 0.048



PART - IV Industrial Buildings

User categories of industrial buildings and corresponding weightagesby multiplication

Sr. No. User category of industrial building or part thereof Weightage by multiplication to the

base value 1 Factory including refinery 1.25 2 Industrial estate 1.25 3 Service industrial estate 1.25 4 Workshop 1.25 5 Any other industrial user not specified herein 1.25 6 Entrance lobby 1.25 7 Lounge / Visitors waiting room 1.25 8 Service floor 0.25 9 Open Terrace in exclusive possession attached to flat 0.5

10 Air conditioning Plant room 0.25 11 Air handling room 0.25 12 Car parking in stilt /basement /podium 0.25 13 Common toilets 0.25 14 Enclosed garage for parking 0.25 15 Nitches 0.25 16 Porch 0.25 17 Refuge area 0.25 18 Sewerage /Water Treatment Plant/Structure for an

effluent plant 0.25

19 Society office 0.25 20 Watchman Cabin 0.25


SCHEDULE – B

(See rule 6) Weightages by multiplication to be assigned to a building on account of nature and type of

building

Sr. No.

Nature and type of building or part thereof Weightage by multiplication

1. RCC building i)Advertisement Hoarding ii) steel frame structure

1.00

2. Pucca building excluding chawl 0.70

3. Semi permanent /Kachha building including chawl 1.00

Explanation:- For the purposes of this schedule – (a) RCC building means a building having RCC columns/walls as well as includes

following constructions --- i)Advertisement Hoardings which are at rest on floor or any construction using steel frame structure ii) steel frame structure/ steel Tower

(b) pucca building /structure shall include following non-RCC building /structure – 1) load bearing structure, or

2) any type of non-RCC structure having brick or stone wall,

(c) semi-permanent / kachha building means any other type of building / structure not

covered by any of the above three categories and includes temporary structures made

from any material whatsoever


SCHEDULE – C (See rule 7)

Weightages by multiplication to be assigned to a building on account of age of the building

Sr. No.

Age Weightage by multiplication

1. 0 to 5 years 1.00

2. More than 5 years up to 10 years 0.95









11. More than 49 years 0.50


SCHEDULE – D

(See rule 8)

Weightages by multiplication to be assigned to a building on account of floor factor for a RCC building with lift

Sr. No.

Floor Weightage by multiplication

1. Basement 0.70

2. Lower ground floor 1.00

3. Upper ground floor 1.00

4. Ground floor 1.00

5. From 1st to 4th floor 1.00

6. From 5th to 10th floor 1.05






12. Above 100th floor 1.35




Rates of property taxes for the below mentioned user categories as shown in Table No.1

User Categories –

Residential User, Educational Institute, Portion of Residential building mention in Schedule 'A' Part-II :- Lounge / Visitors waiting room, Service floor, Swimming Pool, Air conditioning Plant Room, Air handling Room, Car Parking in Stilt / Basement / Podium, Dry Balcony, Enclosed garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common Toilet, Sewerage /Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin, Open Terrace in exclusive possession attached to flat, Society Office.

Table No.1

General Tax % (Including Fire Tax)

Water Tax %

Water

Benefit Tax %

Sewerage Tax

%

Sewerage

Benefit Tax %

Municipal

Education

Cess %

State Educati

on Cess %

Employment

Guarantee Cess

%

Tree Cess %

Street Tax %

Total

0.110

0.253

0.06

9

0.163

0.043

0.040

0.035

0.010

0.002

0.050

0.78




Rates of property taxes for the below mentioned user categories as shown in Table No.2

User Categories –

Commercial User, Industrial User, Storage Tank, Multiplex, Stadium, Airport, Open air theater - stage and other structures, Hotels upto Five Star & above, Factory including Refinery, Industrial Estate, Service Industrial Estate, Workshop, Portions of Commercial & Industrial building mentioned Schedule 'A' Part III & IV :- Entrance Lobby, Lounge / Visitors waiting room, Service floor, Air conditioning Plant Room, Air handling Room, Car Parking in Stilt / Basement / Podium, Enclosed garage for parking, Nitches, Porch, Refuge Area, Servant Toilet / Common Toilet, Sewerage /Water Treatment Plant /Structure for an effluent plant, Watchmen Cabin, Open Terrace in exclusive possession attached to flat, Society Office, Electric sub-station of a commercial building, Electric sub-station of a residential building,

Table No.2


Water Tax %

Water

Benefit Tax %

Sewerage Tax

%

Sewerage

Benefit Tax %

Municipal

Education

Cess %

State Educati

on Cess %

Employment

Guarantee Cess

%

Tree Cess %

Street Tax %

Total

0.270

0.620

0.17

0

0.400

0.105

0.100

0.080

0.020

0.005

0.130

1.9



RATES OF TAXATION ON CAPITAL VALUE WITH EFFECT FROM 01.04.2015 Rates of property taxes for the below mentioned user categories as shown in Table No.3

User Categories – Airport Land (a) Land used for movement and parking of aircraft including runway and taxying bay (b) Any land other than land covered by entry (a) Land of Stadium, Land of open air theater, Land of petrol pump / service station / LPG,

CNG station / kerosene station, Land around weighbridge, Golf Course, Amusement Park, Open air electric substation, Quarry, Water Reservoir, Salt pan

Open Land Non-Residential :- (a) Commercial , (b) Industrial Open Land Residential Open land under reservation:- (a) Partial impermissibility, (b) Total impermissibility Racecourse:- (a) Land occupied by racing track, (b) Land other than the land of racing

track Land beneath partly demolished /collapsed / remains of structures and therefore not

capable of being physically occupied until issuance of I.O.D. Open land not built upon until the issuance of I.O.D. Rehab component of Open land for redevelopment under various schemes approved by State Govt. / MHADA / MMRDA /MCGM under Rule 33 of D.C. Regulations.

Table No.3


Water Tax %

Water

Benefit Tax %

Sewerage Tax

%

Sewerage

Benefit Tax %

Municipal

Education

Cess %

State Educati

on Cess %

Employment

Guarantee Cess

%

Tree Cess %

Street Tax %

Total

0.500

1.148

0.31

5

0.740

0.195

0.190

0.148

0.042

0.010

0.230

3.52


Functions of Assessment & Collection Department Levy & Recovery of Property Taxes- As per Section 139 of the Act, Corporation is authorized to levy -

(1) Property Taxes,

(2) Octroi,

(3) Theatre Tax,

Property tax consists of the following taxes.

(1) General Tax (including fire tax),

(2) Water Tax,

(3) Water Benefit Tax,

(4) Sewerage Tax,

(5) Sewerage Benefit Tax,

(6) Education Cess,

(7) Street Tax.

All the taxes are based on the Ratable Value of any land and buildings. The existing

rates of property taxes are shown in the Annexure F (Pg. No. 90 to 96).

Levy and Recovery of Government Taxes –

The Tree Cess as per the provisions of Sections 18(1) & 19(2) of Maharashtra

(Urban Area) Preservation of Trees Act, 1975 and the State Education Cess and

Employment Guarantee Cess as per the provisions of Maharashtra Education & Employment

Guarantee Cess Act, 1962 are levied and recovered as property taxes. The Government is


granting commission at the rate of 2% to this Corporation for recovery of State Education

Cess& Employment Guarantee Cess.

Repair Cess and Maharashtra Tax on Larger Residential Premises are the taxes of

Government and are recovered separately by the Department. The Government is granting

commission at the rate of 5% to this Corporation for recovery of these taxes.

property taxes are levied on Ratable Value up to 31.3.2010 and Property taxes are

levied on Capital Value with effect from 01.04.2010. For the said purpose, an Assessment

Book is maintained, where in, the following particulars were registered.

1. List of all assessed buildings and lands.

2. Ratable Value of each assessed Building and Land.

3. The name of the person primarily liable for payment of property taxes, etc.

Important stages in the process of assessment & collection of Property Taxes are as below – Inspection of properties: i) To levy the property taxes under Section 140 (1).

ii) To fix primary responsibility for property taxes under section 146.

iii) To inspect the property under Section 155 of the Act.

iv) To keep Assessment Book under Section 156 & 157.

v) To effect the transfer of property under Section 149 & 150.

vi) To give public notice as regards to completion of the Assessment Book under

Section 160 and invite complaints against Ratable Value.

vii) To keep the Assessment Book open for inspection under Section 161 of the Act.


viii) To arrive at the Ratable Value of the property in accordance with the provision

under Section 154 (1) of the Act.

ix) To issue special notices in certain cases and inviting complaints under section

162 (2) of the Act.

x) To hear and investigate the complaint against the Ratable Value under Section

165 of the Act.

xi) To authenticate the Ward Assessment Book under Section 166 of the Act.

xii) To amend the Assessment Book during the official year under Section 167 of the

Act.

Collection of Property Taxes:

i) To serve the Property Tax Bill under Section 200 of the Act.

ii) Levy of penalty on unpaid amount of bill.

iii) To issue distress and attachment warrants under section 203 of the Act.

iv) To sale the property in public auction under Section 206 of the Act.

v) To file a suit in the Court of Competent Jurisdiction against the defaulter under

section 211 of the Act.

Recovery of Water Charges -

Assessment & Collection Department was collecting the water charges bills issued up to the billing period ended 31.3.2001. The said work has since been transferred to Water Department.


ANNEXURE C-1

Table No1 of Property Tax (Residential C.V) Rates of percentage applicable for G.P.R. properties in C. V. System in respect of State/Central Government With Effect From 01.04.2015

State Government State Government Exempted Properties Central Government

Central Government Exempted Properties

Schedule I Schedule II Schedule I Schedule II

General Tax

0.88 % i.e 8/10 of Normal Rate applicable for private property owners i.e 80% of 0.110% Nil

0.83% i.e. 75% of normal rate applicable for private property owners i.e 75% of 0.110% Nil

W.T. Nil Nil Nil Nil

W.B.T. 100 % of Normal Rate i.e.0.069% 100 % of Normal Rate i.e.0.069%

100 % of Normal Rate i.e.0.069%


S.T. Nil Nil Nil Nil

S.B.T. 100 % of Normal Rate i.e.0.043% 100 % of Normal Rate i.e.0.043%



Mun. Edu. Cess

0.032% i.e 8/10th or 80% of Normal Rate of 0.040% Nil Nil Nil

St.Edu.Cess Nil Nil Nil Nil E.G.C. Nil Nil Nil Nil

Tree Cess 100% of Normal Rate i.e.0.002% 100% of Normal Rate i.e.0.002%

100% of Normal Rate i.e.0.002%


Street Tax Nil Nil Nil Nil Total of % 0.234 0.114 0.197 0.114


Table No2 of Property tax (Non-Residential C.V.) Rates of percentage applicable for G.P.R. properties in C. V. System in respect of State/Central Government With Effect From 01.04.2015



General Tax

0.216% 8/10 of Normal Rate applicable for private property owners i.e. 80% of 0.270%

0.203% i.e. 75% of normal rate applicable for private property owners i.e 75% of 0.270%


W.B.T. 100 % of Normal Rate i.e.0.170%





S.B.T. 100 % of Normal Rate i.e.0.105%




Mun. Edu. Cess



Tree Cess 100% of Normal Rate i.e.0.005%






Table No 3 of Property Tax Rates of percentage applicable for G.P.R. properties in C. V. System in respect of State/Central Government With Effect From 01.04.2015



General Tax

0.400% i.e 8/10 of Normal Rate applicable for private property owners i.e 80% of 0.500% Nil

0.375% i.e. 75% of normal rate applicable for private property owners i.e 75% of 0.500% Nil


W.B.T. 100 % of Normal Rate i.e.0.315%





S.B.T. 100 % of Normal Rate i.e.0.195%




Mun. Edu. Cess



Tree Cess 100% of Normal Rate i.e.0.010%






Rates of percentage applicable in C.V. System for Properties of Railways (Central/Western) w.e.f. 01.04.2010

Non-Residential Capital Value

General Tax (Pre-constitution) 100% of normal rate i.e. 0.270% (no other taxes for pre-constitution) General Tax (Post-constitution) 75% of normal rate 0.270% i.e 0.203% W.T. Nil W.B.T. 0.170% S.T. Nil S.B.T. 0.105% Mun.Edu.Cess Nil St.Edu.Cess Nil E.G.C. Nil Tree Cess 0.005% Street Tax Nil Total % 0.483


Rate of percentage in R.V. System applicable in respect of G.P.R. properties w.e.f. 01.04.2000 up to 31.03.2010 State Government Central Government Railway ( Pre. Con.) General Tax 8 / 10 Normal rate 30% i.e. 24% 70% ( i.e.22.50, 15%,10% 14.75 75% {of normal rate 50% {as the case may be 33% {10% 30%

42% of Normal G.T for Railways (Post-constitution) for the time being

W.T. R Nil Nil Nil NR Nil Nil Nil W.B.T. R 100% of Normal Rate i.e.12.50% 100% of Normal Rate i.e.12.50% Nil NR Nil Nil Nil S.T. R Nil Nil Nil NR Nil Nil Nil S.B.T. R 100% of Normal Rate i.e.7.50% 100% of Normal Rate i.e.7.50% Nil NR

Education Cess 8/10 of normal rate 12% i.e. 9.60% Nil Nil

St.Edu.Cess R Nil Nil Nil NR Nil Nil Nil E.G.C. Nil Nil Nil Tree Cess 100% of Normal Rate i.e.0.5% 100% of Normal Rate i.e.0.5% Nil Street Tax Nil Nil Nil


Rates of percentage applicable for Mb.P.T. properties on Rateable Value in R.V.System w.e.f. 01.04.2000 General Tax 19/20th of Normal Rate 30.0% i.e. 95% of normal rate 30% i.e.28.50% W.T. R Nil NR Nil W.B.T. R 100% of Normal Rate i.e. 12.50% NR 100% of Normal Rate i.e. 25.00% S.T. R Nil NR Nil S.B.T. R 100% of Normal Rate i.e. 7.50% NR 100% of Normal Rate i.e. 15.00% Mun.Edu. Cess R Nil NR Nil St.Edu.Cess R 100 % of Normal Rate i.e. 2.00% to 6.00% as the case may be NR 100 % of Normal Rate i.e. 4.00% to 12.00% as the case may be E.G.C. 100 % of Normal Rate i.e. 1.00% to 3.00% as the case may be Tree Cess 100 % of Normal Rate i.e. 0.5% Street Tax 100 % of Normal Rate i.e. 15.00%


ANNEXURE C-2

Statement Regarding Collection of Government, Port Trust and Railways From April 2016 to July 2016

(Rs. in lacs)

Collection 433.85

Sign/- Asstt.Assessor & Collector/GPR


Under clause (1) of article 285 of the Constitution of India, following the set of circulars for guidance/clarification regarding Central/State Government are exempted from the property taxes.

No. 14(1)-P/52-I, Government of India, Ministry of Finance,

(Department of Economic Affairs). New Delhi, the 10th May,1954.

From - Shri C.S. Krishna Moorthi, I.A.S., Deputy Secretary to the Govt. of India. To - The Chief Secretaries to the Government, All Part ‘A’ & Part ‘B’ States, (Except Jammu and Kashmir). Sub :Payment of service charges to local bodies In respect of Central Government properties. Sir, Under Clause (1) of Article 285 of the Constitution the properties of the Government of India are exempt from all taxes imposed by local authorities in the States. It has been represented to the Government of India that not-withstanding this Article the Government should agree at least to the payment of charges for services rendered by local authorities. The Government of India have been given careful consideration to such representations in the light of the recommendations made by the Local Finance Enquiry Committee in regard to taxes on Central Government properties. They have decided that payment should be made with effect from 1st April, 1954 to local bodies for 'Service Charges' in respect of Central Government properties on the following basis - i) The Central Government will make payment in respect of their properties for specific

services rendered by local authorities; but such payment of such 'service charges' shall be treated not as payment of taxes but of compensation payable in quasicontract. Specific services will include not only direct services such as water and electric supplies, scavenging, etc., but also general services such as street lighting, town drainage, approach roads connecting the Central Government properties, etc. But such items as educational, medical or public health facilities will be excluded.

ii) For large and compact blocks of their properties the Central Government will not pay for such specific services as they themselves arrange. ...2…


…2… No. 14(1)-P/52-I, 10th May, 1954.

iii) As regards assessment, no difficulty should arise in respect of items like metered water or

electricity, etc., or where services like drainage and scavenging etc. are charged for separately. But where some or all such specific services are not charged for separately but are part of a consolidated house or property tax, a suitable percentage of such consolidated tax, representing the element of specific services will be paid by the Government. The State Government concerned may kindly fix this percentage, on behalf of the Central Government, for each local body concerned and intimate such percentages to the Ministry, of W .H. & S., who will arrange to intimate them to all other Ministries of the Government of India and through of them to all the Central Government Offices concerned. Similarly, the valuation of the Central Government property may be done by the agency which undertakes the valuation of the State Government property and any references regarding changes in valuation should be made to the Ministry of Railways (Railway Board in the case of Railways properties and to the Ministry of W.H. & S. In other cases(where any question of principle is involved, the Ministry of Railways will act in consultation with Ministry of W.H. & S.)

iv) A Ministry of the Government of India may also enter into separate contract with any local authority for the supply of water and electricity of scavenging or any other services.

v) The above arrangement will be subject to review, either in case the Taxation Enquiry Commission suggest any modification or at the end of ten years, to see whether any payment due to local bodies has been denied by the Center or whether the Central Government has accepted a large liability than is warranted.

vi) Properties which are already paying service or property taxes under Clause (2) of Article 285 of the Constitution will not come within the purview of these orders; nor will properties of Central Government Industrial Undertakings constituted into private limited companies under the India Companies Act.

vii) These arrangements do not effect the legal lights conferred Under the appropriate laws or any property held by the Central Government within the jurisdiction of local bodies.

I am to request that the decision of the Government of India conveyed in this letter may kindly be intimated to the local authorities within your State.

Yours faithfully, Sd/- C. S. Krishna Moorthi,

(C.S. KRISHNA MOORTHI) Deputy Secretary to the Government of India.


LOCAL BODIES Payment of service charges to- In respect of Central Government properties.

Government of Bombay Local Self Government and Public

Health Department, Resolution No. MUN 2154

Bombay Castle, 22nd July 1954.

Letter No.14(1)-P/52-I, dated 10th May, 1954, from the Government of India, Ministry of Finance (Department of Economic Affairs).

RESOLUTION : The accompanying letter No. 14(1)-P/52-I, dated 10th May,

1954, from the Government of India, Ministry of Finance (Department of Economic Affairs) should be communicated to all the Municipal Corporations, Municipalities and Village Panchayats for information and necessary action.

2. Where the specific services are charged for, separately, the local bodies should collect

the same from the Department of the Government of India concerned with the property. In regard to service charges which are not levied separately but are part of consolidated Tax, the Directors of Local authorities should communicate to Government the percentages to be fixed in respect of such service charges vide Para 1(iii) of the Government of India letter referred to above.

3. The attention of the local bodies is invited to paragraph (vi) of the Government of India

letter.

4. The directors of Local Authorities are requested to translate these orders in regional languages and supply copies of the same to – Village Panchayats.

By order and in the name of the Governor of Bombay B.J. Naik,

Under Secretary to Government.

…2…


…2…

Government of Bombay Local Self Government and Public Health Department, Resolution No. MUN 2154 Bombay Castle, 22nd July 1954.

To The Municipal Commissioner, Greater Bombay, The Municipal Commissioner, Poona, The Municipal Commissioner, Ahmedabad, The Director of Local Authorities, Central Division, Poona, The Director of Local Authorities, Southern Division, Belgaum, The Director of Local Authorities , Northern Division, Ahmedabad, The Executive Engineers, Presidency Division, Poona Division and Ahmedabad Division, All Collectors, Consulting Surveyor to Government, The Examiner, Local Fund Accounts, Bombay, The Finance Department, The Public Works Department, The Presidents of all Municipalities.


No.4(7)-P/65

GOVERNMENT OF INDIA Ministry of Finance

(Department of Co-ordination)

New Delhi, the 29th March 1967.

From: Shri J. Murli, Under Secretary to the Government of India. To, The Chief Secretaries of all the State Governments.

Sub Payment of service charges to Local bodies in respect of Central Government properties. Sir, I am directed to refer to this Ministry’s letter No.14(1)-P/52-1 dated the 10th May, 1954 and the Ministry of Works, Housing and Supply letter No.Cont. 23(13)/59 dated the 4th August, 1961, on the subject cited above. The procedure for arriving at the quantum of service charges payable to the local bodies has been further examined by the Government of India and it has now been decided that the service charges should be calculated in the following manner.

i) In respect of isolated Central Government properties where all services are availed of by the Central Government in the same manner as in respect of private properties, the Central Government will pay service charges equivalent to 75% of the property tax realized from private individuals.

ii) In the case of large and compact colonies which are self-sufficient with regard to services or where some of the services are being provided by the Central Government Departments themselves, the services charges will be calculated in the following manner.

a) In the case of colonies which do not directly avail of civic services within the area and are self-sufficient in all respects, the payment of service charges will be restricted to 33 1/3% of the normal rate of property tax applicable to private properties.

b) In respect of colonies where only a partial use of the services is made, service charges will be paid as 50% of the normal property tax rate.

…2…


…2…

c) In respect of colonies where all the services normally provided by the Municipal body to the residents of other area within its limits are being availed of, service charges will be paid as 75% of the property tax rate realized from private individuals.

iii)The net rateable value/annual value for the purposes of these instructions shall be 9% of the ‘Capital Value’ of the property concerned, both in respect of residential and non-residential properties. The ‘Capital Value’ shall include the cost of acquiring or constructing the buildings the

cost of site, its preparation and any other capital expenditure incurred after acquisition or construction or when this is not known the present value of the building including the value of site, as borne on C.P.W.D. records or those of the Department concerned.

iv)The existing arrangements arrived at between the Railway authorities or any Central Government Departments and local bodies in respect of

property tax /service charges including the arrangements envisaged regarding Central Government properties in Calcutta and as regards the properties in Delhi will not be disturbed by this decision.

(3) I am to request that the decision of the Government of India conveyed in this

letter may kindly be intimated to the local authorities within your State.

Yours faithfully, Sd/- J. Murli (J. MURLI) Under Secretary to the Government of India …

No.4(7)-P/65

Copy forwarded for information to : (c) All Ministries/Departments of the Central Government. (d) Comptroller and auditor General of India, New Delhi.

Sd/- J. Murli Under Secretary to the Government of India.


D.O.No.12011/6/79 U.C.D. Government of India, Ministry of Works & Housing, New Delhi. Dated the 7th November,1979. To, The Secretary, Urban Development & Public Health Department, Mantralaya, Bombay. Sub: Municipal Corporation of Greater Bombay, Payment of Water Benefit and Sewerage Benefit Tax in respect of properties owned by the Central Government. Sir, I am directed to refer to your letter No.BMC/1778/2494-UD-3, dated the 19th April, 1979, and to state that according to the Article 285(2) of the Constitutions of India, the Central Government are liable to pay taxes on their properties which were being paid before the 1st April, 1937. The Ministry of Finance letter No.4(1) P/66, dated the 23rd April, 1966 and 15th September, 1966, are applicable in this respect. In other words, no new taxes which were not being paid before April 1937, would be payable in terms of Article 285(2) of the Constitution and thus the question of payment of Sewerage and Water Benefit Tax to the Bombay Municipal Corporation does not arise in case of properties covered by Article 285(2) of the Constitutions. The Central Government properties not covered by Article 285(2) of the Constitutions are exempted from payment of local taxes under the authority of Article 285(1) of the Constitutions. The Central Government have, however, decided to pay in respect of these availed properties service charges for the Municipal Service actually availed of. Payment of these service charges is governed by Ministry of Finance’s letter No.14(1)-P/52 dated 10-5-1954, No.4(7) P-65 dated 29-3-1967 and No.4(2) PFI/74, dated 28-5-1976. The question of payment taking into account for calculation of service charges payable to the Bombay Corporation of the Sewerage and Water Benefit Taxes levied by the B.M.C. was examined by the Ministry of Finance on receipt of reference from Department of Atomic Energy and D.G.P. & T. in consultation with the Ministry of Law Department of Legal Affairs. The Department was of the opinion that these two taxes are not in the nature of State Taxes but are in the nature of fees for the direct services rendered by the Corporation and hence should be taken into account for payment of service charges in respect of the Central Government properties under the orders issued by the Ministry of Finance in letter No.14(1) P-52 dated 10th May, 1954 and No.4(7) P-65 dated the 29th March, 1967, will be applicable in the matter.

Yours faithfully, Sd/-

(L.P. Gupta) Research Officer.


L.P. Gupta, D.O. No.N-12011/6/79-UCD. Search Officer. Government of India, Ministry of Works & Housing, Nirman Bhawan, New Delhi. Dated the 3rd August, 1984.

Dear Shri Pol, Kindly refer to your D.O. No.AC/3943/GPR dated 11th of June, 1984 regarding payment of Water Benefit Tax and Sewerage Benefit Tax in respect of the properties owned by Central Government Departments in Bombay. The question relating to the payment of Water and Sewerage Benefit Taxes levied by the Municipal Corporation of Greater Bombay has now been clarified. According to the legal opinion, prima facie, so long as the tax is for a specific service, the same is payable. The Ministry of Law and Justice, Department of Legal Affairs (Bombay) have also opined that Water and Sewerage Benefit Taxes are not in the nature of State taxes but in the nature of fees for direct services rendered by the Corporation to the residents and are payable by the owners and that both these taxes levied at 5% and 3% of the rateable value of the property are payable by the Central Government for their properties. The percentage rates specified in the Ministry of Finance letter dated 29-3-67 are applicable only where service charges are not charged for separately but form part of the consolidated property tax. Where specific services like the ones under reference are charged for separately and are clearly identifiable, the question of applicability of the percentage rates prescribed in the abovementioned letter does not arise. In view of the above, the Water and Sewerage Benefit Taxes charges by the Municipal Corporation of Bombay are payable by the Central Government Departments. With regards, Yours sincerely, Sd/- (L. P. Gupta) To, Shri B.B. Pol Assessor & Collector, Municipal Head Office Building, Fort, Bombay-400 001.


IMMEDIATE

No.N-11025/26/94-UCD Government of India

Ministry of Urban Development New Delhi dated the 26th April, 1994.

OFFICE MEMORANDUM Sub: Instructions to Central Government and State Government regarding levy of service charges on The Central Government properties by the Local Bodies.

… As you are aware that in terms of article 285 of the Constitution, properties of the Union

are exempt from the payment of all taxes imposed by a State or by any authority within a State.

2. Though the properties of the union is exempted, however, such properties of the

Union are liable to pay service charges for the services rendered by the Local Bodies.

3. In this connection, Ministry of finance had issued broad guidelines in 1954 which were later on amended in 1967. According to the instructions contained in Ministry of Finance’s letter No.14(1)-P/52-1 dated 10-5-1954, No.4(7)-P/65 dated 29-8-1967, No.4(2)-PFI/74 dated 28-5-1976 and No.42(1)-PFI/79 dated 26-8-1966, the service charges on the properties belonging to the Central Government are calculated as under:-

i. In respect of isolated Central Government properties where all services are availed of by the Central Govt. in the same manner as in respect of private properties, the Central Government will pay service charges equivalent to 75% of the property tax realized from private individuals.

ii. In the case of colonies which do not directly avail of civic service within the area and are self sufficient in all respects, the payment of service charges will be restricted to 33 1/3% of the normal rate of property tax applicable to private properties.

iii. In respect of colonies where only partial use of the services is made, service charges will be paid as 50% of the normal property tax rate.

...2…


…2… No.N-11025/26/94-UCD/26th April, 1994.

iv. In respect of colonies where all the services normally provided by the Municipal

Body to the residents of other areas within its limits are being availed of, the service charges will be paid as 75% of the property Tax realized from private individuals.

4. It was, however, clarified in the Ministry of Finance letter dated 26-8-1986 that wherever services rendered by the local bodies in respect of Central Government properties are measured like metered water supply or electricity, etc. or where services like Drainage and scavenging, etc. are charged for separately, they Will be paid for accordingly. And where such specific services are part of consolidated House or Property Tax, the same will be regulated accordingly to the instructions at Sr. No. (i), (ii), (iii) & (iv) above. 5. It may be seen from the above that the Central Government is obligated to pay service charges to the Local Bodies :- a) at 100% of charges paid by private individuals where specific charges exist for metered/measured service such as water and electricity and b) at 75% of the Property Tax realized from private individuals in respect of

isolated Central Govt. Properties where all municipal services are availed of by the Central Govt. and at rates ranging from 331/3% to 75% of the Property Tax realize from private individuals in respect of large and compact Central Government’s colonies depending upon whether such colonies are full or partially self-sufficient in the provision of local Services.

6. The above instructions have been circulated to all the State Government/UTS from time-to-time for intimating the decision of the Government of India to Urban Local Bodies for follow-up.

…3…


…3… No.N-11025/26/94-UCD/26th April, 1994.

7. It has been brought to the notice of this Ministry that some of the Departments of Central Government who owned vast properties under them are not paying service charges on regular basis to Urban Local Bodies. Since the service charges on Central Government properties payable to the Urban Local Bodies, from a vital sources of revenue for them, therefore, it is requested that the Ministry of Agriculture, etc. may kindly reiterate upon the concerned authorities under their administrative control to follow the above instructions strictly in regard to the payment of service charges in respect of Union Properties on regular basis to Urban Local Bodies. Similarly, the Public Section Undertakings under their administrative control may also be advised to pay the property tax/other taxes in respect of properties owned by such Public Sector Undertakings to Urban Local Bodies on regular basis.

(TARSEM LAL) DIRECTOR (LSG) Tele.3017252

To

(1) All Ministries/Departments of Central Government. 2) D. C. (W), C.P.W.D. Copy forwarded for information to Secretary (LSG/UD) of all the State Government/UTS.


No.N-11025/26/94-UCD Government of India

Ministry of Urban Development Nirman Bhawan , New Delhi 110011 dated the 30th November, 2004

OFFICE MEMORANDUM Subject – Payment of Service Charges to local bodies in respect of Central Government properties – reg.

The undersigned is directed to refer to Asstt. Assessor & Collector (G.P.R.) Brihanmumbai Mahanagarpalika, Mumbai’s letter number AA&C/GPR/1326/2004-05 dated 30.10.2004 on the subject noted above and to say that there is no proposal to empower the local bodies to levy property tax on the properties of Central Government. However, the properties of union are required to pay Service Charges in term of instructions contained in the Ministry of Finance’s letters dated 10.5.1954, 29.3.1967, 28.5.1976 and 26.8.1986 which have been stipulated in this Ministry’s OM No. N- 11025/ 26/ 94- UCD dated 26.4.1994 ( copy enclosed for ready reference ) In view of this, it is requested that the matter regarding payment of Service Charges in respect of Central Government properties may be taken up directly with the Municipal Body concerned.

( Subhash Chander ) Under Secretary to the Govt. of India Phone 23013898 The Asstt. Assessor & Collector ( Govt. Port Trust & Railways ) Chandanwadi Municipal School Bldg; 3rd floor, J.S.S. Marg, Chandanwadi, Mumbai 400002


No.N-11025/26/94-UCD Government of India Ministry of Urban Development & Poverty Alleviation (Department of Urban Development ) Nirman Bhawan, New Delhi- 110011 Dated 24th June 2002

To, The Asstt. Assessor & Collector ( Govt. Port Trust & Railways ) Assessment & Collection Department, Brihanmumbai Mahanagarpalika, Chandanwadi Municipal School Building, 3rd floor, Chandanwadi, J.S.S. Road, Mumbai- 400002

Subject – Payment towards Municipal Service Charges & Water Charges and assessment of the properties of Railways and Mb.P.T. Sir, Please refer to your letter under number AA&C/ 745-A/ GPR/ 2002-03 dated 24th May 2002 addressed to Officer-In-Charge, Ministry of finance (Finance Department ), New Delhi on the above subject. Ministry of Finance has transferred the same to this Ministry. The matter has been examined in this Ministry and it is informed that the payment of Service Charges to the local urban bodies is governed as per Ministry of Finance’s circular Nos. 14 (1)-P/52-I dated 10.5.1954, 4(7)-P/65 dated 29.3.1967, 4(2)/PFI/74 dated 28.5.1976 and 4(2)/PFI/ 74 dated 26.8.1986. In view of this, this Ministry has no further comments to offer in this regard.

Yours faithfully

( Subhash Chandra ) Under Secretary to the Govt. of India.


PROFORMA Name of Authority / Department ____________________________

Details of in Existance, New constructoins, additions,extentions, alterations, full or partial demolition carried out from ______________ to _________________

Sr. No.

Ward No.

Street No.

Locality Description Original Rateable Value

Area in Sq. Mtrs.

plot of land construction

1 2 3 4 5 6 7 8

Rate per Sq. Mtrs. Cost of Land

Cost of Cost of Total of Col.

9% of

Revised R.V.

Date of effect / Remarks

Electrical Occupation

Land Construction Land Construction Installation 11+12+13 Col. 14 Col. 6 + 15

9 10 11 12 13 14 15 16 17 18

Signature of Authority (Name/Designation)


Annexure D SCHEDULE G

(Section 191-E)

THEATRE TAX

The following Schedule has been amended as per Maharashtra Act No.XI of 2009 published in Government Gazette Extra Ordinary 24 of 13.04.2009.

Sr. No.

Type of Entertainment Maximum Amount of Tax

Rate of Tax if payment for whole month is made within first five days of month

1 Air-conditioned Cinema Theatre

Rs.60/- per show Rs.56.40/- per show

2 Non Air-conditioned Cinema Theatre


3 Drama concert variety entertainment or Tamasha


4 Circus and Carnivals Rs.50/- per day Rs.47.00/- per show

5 Any other entertainment

Rs.30/- per show or if there are no separate shows, Rs.30/- per day

Rs.28.20/- per show or if there are no separate shows Rs. 28.20/- per day


FORM A THEATRE TAX

Returns to be submitted by persons liable to Theatre Tax under Section 191-H of the Act. For the day_______________________________ Week Ending________________ of _________ Month________________________________

1)Name of the Theatre, if any ________________________________________ 2) Locality, Street No. ____________________________________________ Street_____________________________________________ 3) Type of Entertainment a) Air-conditioned Cinema Theater _______________________________ b) Non Air-conditioned Cinema Theatre_____________________________ c) *Drama, Concert, Variety Entertainment or Tamasha_________________ d) *Circus and Carnival ______________________________________ e) Any other Entertainment_____________________________________ 4) Name of person liable to pay the tax - Proprietor / Manager _________________________ Person in-charge ____________________________________________ 5) Total No. of shows expected

to be shown during the ensuing day__________ of ________________ Week ending of _____________ of ________ Month______________________________ 6) Amount of tax payable ________________________________________

*Score out the entries which do not pertain to you.

Signature of the person liable. NOT TO BE FILLED IN BY THE ASSESSEE Received Rs._______________ Receipt No. and date _____________________ Supervisor (Theatre Tax) Cashier


ANNEXURE E

Rates of Repair Cess from 01.01.1970 onwards.

Period Category of Building Rate Owner’s

Share Tenant’s Share Rate applicable after Repairs

Owner’s Share Tenant’s Share

From 01.01.1970 to 31.03.1974

A 25% of the R.V. 10% of the R.V.

15% of the R.V. 40% of the R.V. 10% of the R.V.

30% of the R.V.

B 20% of the R.V. 10% of the R.V.


20% of the R.V.

C 15% of the R.V. 10% of the R.V.


10% of the R.V.

From 01.04.1974 to 31.03.1978

A 34% of the R.V. 10% of the R.V.


48% of the R.V.

B 26% of the R.V. 10% of the R.V.


32% of the R.V.

C 18% of the R.V. 10% of the R.V.


16% of the R.V.

From 01.04.1978 to 30.09.1980

Resi. Non-Resi.

- Resi. Non-Resi.

Resi. Non-Resi.

- Resi. Non-Resi.

A 34% of the R.V.

58% of the R.V.

10% of the R.V.

24% of the R.V.

48% of the R.V.

58% of the R.V.

106% of the R.V.

10% of the R.V.

48% of the R.V.

96% of the R.V.

B 26% of the R.V.

42% of the R.V.

10% of the R.V.

16% of the R.V.

32% of the R.V.

42% of the R.V.

74% of the R.V.

10% of the R.V.

32% of the R.V.

64% of the R.V.

C 18% of the R.V.

26% of the R.V.

10% of the R.V.

8% of the R.V.

16% of the R.V.

26% of the R.V.

42% of the R.V.

10% of the R.V.

16% of the R.V.

32% of the R.V.


ANNEXURE E Continued

As per Maharashtra Housing and Area Development (Amendment) Ordinance, 1980 Rates of Repairs Cess from 01.10.1980 to 30.06.1983 continued.

Period Particulars Category of the Building

Rate Owner’s Share- Percentage of Rateable Value

Tenant’s Share Residential

Non-Residential

Residential Percentage of R.V.

Non-Residential Percentage of R.V.

From 01.10.1980 to 30.06.1983

1) Where a building is not structurally repaired (or is not deemed to be so repaired) by the Board.

A 34 % 58 % 10 % 24 % 48 % B 26 % 42 % 10 % 16 % 32 % C 18 % 26 % 10 % 8 % 16 %

2)Where a building is structurally repaired (or is deemed to be so repaired) by the Board And

A B C

58 % 42 % 26 %

106 % 74 % 42 %

10 % 10 % 10 %

48 % 32 % 16 %

96 % 64 % 32 %

i) The Board has contributed towards the cost of repairs, at the rate up to Rs.120/- per square meter. ii) The Board has contributed towards the cost of repairs, at the rate exceeding Rs.120/- but not exceeding Rs.200/- per square meter.

A B C

90 % 63 % 37 %

170 % 116 % 64 %

10 % 10 % 10 %

80 % 53 % 27 %

160 % 106 % 54 %

From 01.07.1983 to 31.12.1986

1)Where a building is not structurally repaired (or is not deemed to be so repaired) by the Board. 2)Where a building is structurally repaired (or is deemed to be so repaired) by the Board.

A B C

46 % 34 % 22 %

82 % 58 % 34 %

10 % 10 % 10 %

36 % 24 % 12 %

72 % 48 % 24 %


And i) The Board has contributed towards the

cost of repairs, at the rate up to Rs.200/- per sq. meter (the buildings structurally repaired by the Board Rs.120/-per square meter have been clubbed together with above).

A 90 % 170 % 10 % 80 % 160 % B 63 % 116 % 10 % 53 % 106 % C 37 % 64 % 10 % 27 % 54 %

ii) The Board has contributed towards the cost of repairs at the rate exceeding R.200/- but not exceeding Rs.300/- per square meter.

A B C

130 % 90 % 50 %

250 % 170 % 90 %

10 % 10 % 10 %

120 % 80 % 40 %

240 % 160 % 80 %

From 01.01.1987 to 31.03.1994

1)Where a building is not structurally repaired (or is not deemed to be so repaired) by the Board.

A B C

58 % 42 % 26 %

106 % 74 % 42 %

10 % 10 % 10 %

48 % 32 % 16 %

96 % 64 % 32 %

2)Where a building is structurally repaired or is deemed to be so repaired by the Board. And

i) The Board has contributed towards the cost of the repairs, at the rate up to Rs.300/- per square meter.

A B C

130 % 90 % 50 %

250 % 170 % 90 %

10 % 10 % 10 %

120 % 80 % 40 %

240 % 160 % 80 %

ii) The Board has contributed towards the cost of the repairs, at the rate exceeding Rs.300/- per square meter but not exceeding Rs.500/- per square meter.

A B C

260 % 180 % 100 %

510 % 350 % 190 %

10 % 10 % 10 %

250 % 170 % 90 %

500 % 340 % 180 %


Period Particulars Category of the Building

Rate Owner’s Share- Percentage of Rateable Value

Tenant’s Share Residential

Non-Residential

Residential Percentage of R.V.

Non-Residential Percentage of R.V.

From 01.04.1994 onwards

1) Where a building is not structurally repaired (or is not deemed to be so repaired) by the Board.

A 87 % 164 % 10 % 77 % 154 % B 63 % 116 % 10 % 53 % 106 % C 39 % 68 % 10 % 29 % 58 %

2) Where a building is structurally repaired (or is deemed to be so repaired) by the Board and –

A B C

195 % 135 % 75 %

380 % 260 % 140 %

10 % 10 % 10 %

185 % 125 % 65 %

370 % 250 % 130 %

i) The Board has contributed towards the cost of repairs, at the rate up to Rs.300/- per sq. meter.

ii) The Board has contributed towards the cost of repairs, at the rate exceeding Rs.300/- per sq. meter but not exceeding Rs.500/- per sq. meter.

A B C

390 % 270 % 150 %

770 % 530 % 290 %

10 % 10 % 10 %

380 % 260 % 140 %

760 % 520 % 280 %

iii) The Board has contributed towards the cost of repairs, at the rate exceeding Rs.500/- per sq.meter but not exceeding Rs.750/- per sq.meter.

A B C

585 % 405 % 225 %

1160 % 800 % 440 %

10 % 10 % 10 %

575 % 395 % 215 %

1150 % 790 % 430 %

NOTE: Where the board has contributed at the rates exceeding Rs.750/- upto Rs.1000/-, exceeding Rs.1000/- upto Rs.1200/- & Rs.1200/- upto Rs.2000/- per sq.mtrs. for structural repairs, the rates of Repair Cess leviable are not yet fixed by the State Government.


Annexure F BRIHANMUMBAI MAHANAGARPALIKA

Statement showing the rates of Property Taxes including Government Taxes 2008-09 Rates of Taxes

Sr. No. Nature of Tax Provision As Per Act

Unmetered Water supply Metered Water Supply Minimum Limit % of

R.V.

Maximum Limit % of

R.V. Residential %

of R.V.

Non- Residential %

of R.V.

Residential % of R.V.

Non-Residential %

of R.V. 1 General Tax Section 140(c) of M.M.C. Act 26% 26% 26% 26% 8% 50% 2 Fire Tax Section 140(c) of M.M.C. Act 4% 4% 4% 4% 1/8% 5% 3 Water Tax Section 140 (a) (i) of M.M.C. Act 65% 130% - - No Limit No Limit 4 Water Benefit Tax Section 140 (a) (ii) of M.M.C. Act 12.50% 25% 12.50% 25% No Limit No Limit 5 Sewerage Tax Section 140 (b) (i) of M.M.C. Act 39% 78% - - No Limit No Limit

6 Sewerage Benefit Tax Section 140 (b) (ii) of M.M.C. Act 7.50% 15% 7.50% 15% No Limit No Limit

7 Education Cess Section 195 E of M.M.C. Act 12% 12% 12% 12% No Limit 12% 8 State Education

Cess Section 4 of Maharashtra Education & EG (Cess) Act, 1962

6% 12% 6% 12% No Limit No Limit

9 Employment Guarantee Cess

Section 6A of Maharashtra Education & EG (Cess) Act, 1962

- 3% - 3% - -

10 Tree Cess Section 18 (1) of Maharashtra (Urban Areas) Preservation of Trees Act 1975

0.50% 0.50% 0.50% 0.50% No Limit 1%

11 Street Tax Section 195 G of M.M.C. Act 15% 15% 15% 15% No Limit 15% Total 187.50% 320.50% 83.50% 112.50%


State Education Cess and Employment Guarantee Scheme Rates

Sr. No

Slab of Rateable Value Rate of State Education Cess

Rate of Employment Guarantee Cess

Residential Non-Residential Non-Residential 1 Rs.1/- to Rs.74/- Nil Nil Nil 2 Rs.75/- or more but not less than Rs.150/- 2% 4% 1% 3 More than Rs.150/- but less than Rs.300/- 3% 6% 1.50% 4 Rs.300/- or more but less than Rs.3,000/- 4% 8% 2% 5 Rs.3,000/- or more but less than Rs.6,000/- 5% 10% 2.50% 6 Rs.6,000/- or more 6% 12% 3%


Annexure F Continued BRIHANMUMBAI MAHANAGARPALIKA

(Assessment & Collection Department) RATES OF TAXATION

FROM 1936-37 ONWARDS. Period

General Tax including Fire Tax @

% of the R.V.

Water Tax @ % of the R.V.

Water Benefit Tax @ % of the R.V.

Halalkhore Tax @ % of the

R.V.

Sewerage Benefit Tax @ % of the R.V.

Education Cess

1.4.36 to 31.3.45 11-1/2% 3-3/4% - 3% - - 1.4.45 to 31.3.46 12-1/2% 3-3/4% - 3% - - 1.4.46 to 30.9.47 14-1/2% 3-3/4% - 3% - - 1.10.47 to 31.3.52 14-1/2% 3-3/4% - 3% - - 1.4.52 to 31.3.58 17-1/2% 3-3/4% - 3% - - 1.4.58 to 31.3.59 17-1/2% 3-3/4% - 3-1/2% - Introduced New tax from 1.4.58.

On R.V. Rs.1/- to Rs.74/ = Nil. Rs.75/- to Rs.299/ = 1%. On R.V. Rs.300/- & above = 1-1/2%

1.4.59 to 31.3.63 19-3/4% 4-1/2% - 3-1/2% - -do- 1.4.63 to 31.3.73 24-3/4% 4-1/2% - 3-1/2% - On R.V. Rs.1/- to Rs.74/= Nil.

On R.V.Rs.75/- to Rs.299/= 2%. On R.V. Rs.300/- & above =2-1/2%.

1.4.73 to 31.3.74 24-3/4% 7% - 3-1/2% - -do- 1.4.74 to 31.3.75 24-3/4% 7-1/2% 3% 3 -1/2%

(HalalkhoreTax named as

Sewerage tax from 1.4.74)

2% -do-

1.4.75 to 31.3.76 24-3/4% 7 -1/2% 3% 3-1/2% 2% On R.V. Rs.1/-to Rs.74/- =1/2% On R.V. Rs.75/-to Rs. 299/- =2-1/2%


On R.V. Rs.300/-to Rs.4999/- =3% On R.V. Rs.5000/-to Rs.9999/- =3-1/2% On R.V. Rs.10000/-& above - =4%

1.4.76 to 17.4.83 25.50% 7% 5% 4% 3% On R.V. Rs.1/-to Rs.74/- =1/2% On R.V. Rs.75/-to Rs. 299/- =2-1/2% On R.V. Rs.300/-to Rs.4999/- =3% On R.V. Rs.5000/- & above =5%

18.4.83 to 4.4.87 25.50% 9% 6% 5% 4% -do- 5.4.87 to 31.3.88 25.50% R-9%

NR-15% R-6% NR-10%

R-5% NR-8%

R-4% NR-16%

-do-

1.4.88 to 31.3.93 25.50% R-9% NR-15%

R-6% NR-10%

R-5% NR-8%

R-4% NR-16%

Introduced Tree Cess from 1.4.88 at 1/2% of R.V.

Period General Tax including Fire Tax @ % of the R.V.

Water Tax @ % of the R.V.

Water Benefit Tax @ % of the R.V.

Sewerage Tax @ % of the R.V.

Sewerage Benefit Tax @ % of the R.V.

Education Cess @ % of the R.V.

Tree Cess @ % of the R.V.

Street Tax @ % of the R.V.(Street tax introduced from 1.4.93)

1.4.93 to 31.3.94 28% R 20% NR 45%

R-10% NR 20%

R-10% NR 15%

R-6% NR 12%

5% 0.5% 5%

1.4.94 to 31.3.96 28% R-26% NR 55%

R-10% NR 20%

R-13% NR 20%

R- 6% NR 12%

5% 0.5% 5%

1.4.96 to 31.3.97 28% R-50% NR 100%

R-12.50% NR 25%

R-25% NR 50%

R- 6.25% NR12.50%

5% 0.5% 5%

1.4.97 onwards 28.50% R-50% NR 100%

R-12.50% NR 25%

R-25% NR 50%

R- 6.25% NR12.50%

8.5% 0.5% 5%

1.4.98 to 31.3.2000 28.50% R-50% NR 100%

R-12.50% NR 25%

R-25% NR 50%

R- 6.25% NR 12.50%

8.5% 0.5% 15%

1.4.2000 onwards 30% R-65% NR 130%

R-12.50% NR 25%

R-39% NR 78%

R- 7.50% NR 15%

12% 0.5% 15%


RATES URBAN IMMOVABLE PROPERTY TAX

Rates for Rateable Values below

500/-

Rates for Rateable Values from Rs.500/-

to Rs. 2,000/-

Rates for Rateable Values above Rs. 2,000/-

1.4.39 to 31.3.41 Nil 5% 10% 1.4.41 to 31.3.42 Nil 4% 8% 1.4.42 to 31.3.44 Nil 3.5/6% 7.2/3% 1.4.44 to 30.9.52 Nil 3.1/2% 7%

1.10.52 to 31.3.63 Nil 2.1/2% 5% (Urban Immovable Property Tax abolished from 1.4.63)

STATE EDUCATION CESS – NEW TAX FROM 1.10.62

1.10.62 to 30.9.67 On R.V. Re.1/- to Rs.74/- Rs. 75/- onwards.

Nil. 2%

1.10.67 to 31.3.74 On R.V. Re.1/- to Rs.74/- Rs. 75/- to Rs.299/- Rs.300/- and above.

Nil. 2% 2-1/2%

1/4/1974 onwards :

Slabs of annual letting value In respect of land or building used or

intended to be used for residential purpose.

In respect of land or building used or intended to be used non-residential purpose.

i) On R.V. Re. 1/- to Rs. 74/- Nil Nil ii) Rs.75/- or more but not more than Rs.150/- 2 % of the annual letting value. 4 % of the annual letting value. iii) More than Rs.150/- but less than Rs.300/- 3 % of the annual letting value. 6 % of the annual letting value.


iv) Rs.300/- or more but less than Rs.3,000/- 4 % of the annual letting value. 8 % of the annual letting value. v) Rs.3,000/- or more but less than Rs.6,000/- 5 % of the annual letting value. 10 % of the annual letting value. Rs. 6,000/- or more 6 % of the annual letting value. 12 % of the annual letting value.

Explanation – 1 : Lands or buildings used for non-residential purpose means lands or buildings used or intended to be used for non-residential purpose for profit. Explanation – 2 : Where any land or building is used partly for residential purpose and partly for non-residential purpose and the annual letting value of the portion used

for non-residential purpose is not less than 50 % of the total annual letting value of the land or building, as the case may be, the entire land or building

shall be taxed as it is used for non-residential purpose and in any other case the entire land or building shall be taxed as it is used for residential purpose.

Note : The explanation No.1 and 2 are applicable for the period from 1.4.1974 to 31.3.1975 only. Explanation – 3 : Residential portion of the property is charged at residential rate and non-residential portion at non-residential rate as per above table.

The rates applicable, however, depends on the total R.V. of the property. Note : The explanation is applicable from 1.4.1975 onwards.

ADDITIONAL STATE EDUCATION CESS FROM 1/10/1971 From : 1/10/1971 on R.V. Re.1/- to Rs.74/- Nil

-।।- Rs.75/- to Rs.299/- 1% -।।- Rs.300/- & above. 1-1/4%

(Additional State Education Cess discontinued from 1/4/1974)


Employment Guarantee Cess : is levied on the non-residential portion of the property and following rates depending on the total R.V. of the property. 1/4/1974 onwards :

TOTAL R.V. OF THE PROPERTY : (1) Rs.75/- or more but not more than Rs.150/- - 1.00% (2) More than Rs.150/- but less than Rs.300/- - 1.5% (3) Rs.300/- or more but less than Rs.3,000/- - 2.0% (4) Rs.3,000/- or more but less than Rs.6,000/- - 2.5% (5) Rs. 6,000/- or more - 3.0%

N.B. : Revised rates of Notice of Demand Fee under Section 202 of the B.M.C. Act, effective from 1.4.1996 to 31.3.2010 are as under :-

Bill Amount Due Notice Fee Upto Rs.99/-

Rs.100/- to 199/- Rs.200/- to 399/- Rs.300/- to 399/- Rs.400/- & above

Rs.10/- Rs.20/- Rs.30/- Rs.40/- Rs.50/-

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chapter no.02 manual i - mumbai department list... · period 31.03.1977 in respect of railways and...

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