Thursday 2 September 2021

Important provisions of Maharashtra Municipal Corporation Act(Part 1)


16. Election petitions.—(1) If the qualification of any person declared to be elected a Councillor is disputed, or if the validity of any election is questioned, whether by reason of the improper rejection by the[State Election Commissioner] of a nomination, or of the improper reception or refusal of a vote, or by reason of a material irregularity in the election proceedings, corrupt practice, or any other thing materially affecting the result of the election, any person enrolled in the municipal election roll may, at any time within ten days after the result of the election has been declared, submit an application to the Judge for the determination of the dispute or question.

(2) The 117[State Election Commissioner] may, if it has reason to believe that an election has not been a free election by reason of the large number of cases in which undue influence or bribery has been exercised or committed by order in writing, authorise any officer 118[of the Commission] to make an application to the Judge at any time within one month after the result of the election has been declared for declaration that the election of the returned candidate or candidates is void.

119[(2A) No election to any Corporation shall be called in question except by an election petition presented to the Judge referred to in sub-section (1) and no Judge other than the Judge referred to in sub-section (1) shall entertain any dispute in respect of such election.]

(3) The Judge shall decide the applications made under sub-section (1) or (2) after holding an inquiry in the manner provided by or under this Act.

Chapter VII

CONTRACTS

73. Power to Commissioner to execute contracts on behalf of Corporation.—

74. Mode of executing contracts.—(1) The mode of executing contracts under this Act shall be as prescribed by rules.

(2) No contract which is not made in accordance with the provisions of this Act and the rules shall be binding on the Corporation.

76. Powers of Corporation as to acquisition of property.—(1) The Corporation shall, for the purposes of this Act, have power to acquire and hold movable and immovable property or any interest therein whether within or without the limits of the City.

77. Acquisition of immovable property.—(1) 

78. Procedure when immovable property cannot be acquired by agreement.—(1) Whenever the Commissioner is unable under Section 77 to acquire by agreement any immovable property or any easement affecting any immovable property vested in the Corporation or whenever any immovable property or any easement affecting any immovable property vested in the Corporation is required for the purposes of this Act, the 239[State] Government may, in its discretion, upon the application of the Commissioner, made with the approval of the Standing Committee and subject to the other provisions of this Act, order proceedings to be taken for acquiring the same on behalf of the Corporation, as if such property or easement land were needed for a public purpose within the meaning of the 240Land Acquisition Act, 1894 (I of 1894).

(2) Whenever an application is made under sub-section (1) for the acquisition of land for the purpose of providing a new street or for widening or improving an existing street it shall be lawful for the Commissioner to apply for the acquisition of such additional land immediately adjoining the land to be occupied by such new street or existing street as is required for the sites of buildings to be erected on either side of the street, and such additional land shall be deemed to be required for the purposes of this Act.

(3) The amount of compensation awarded and all other charges incurred in the acquisition of any such property, shall, subject to all other provisions of this Act, be forthwith paid by the Commisioner and thereupon the said property shall vest in the Corporation.

247[Chapter VIII-A

POWER TO EVICT PERSONS FROM CORPORATION PREMISES

81-A. Definitions.—In this Chapter,—

(b) “Corporation premises”, means any premises belonging to, or vesting in, or taken on lease by, the Corporation;

(d) “unauthorised occupation” in relation to any Corporation premises, means the occupation by any person of Corporation premises without authority for such occupation; and includes the continuance in occupation by any person of the premises after the authority under which he was allowed to occupy the premises has expired, or has been duly determined.

81-B. Power to evict persons from Corporation premises.—(1) Where the Commissioner is satisfied,—

(a) that the person authorised to occupy any Corporation premises has, whether before or after the commencement of the Bombay Provincial Municipal Corporations (Second Amendment) Act, 1969 (Mah. VIII of 1970),—

(i) not paid for a period of more than two months, the rent or taxes lawfully due from him in respect of such premises; or

(ii) sub-let, contrary to the terms and conditions of his occupation, the whole or any part of such premises; or

(iii) committed, or is committing, such acts of waste as are likely to diminish materially the value or impair substantially the utility, of the premises; or

(iv) otherwise acted in contravention of any of the terms, express or implied, under which he is authorised to occupy such premises;

(b) that any person is in unauthorised occupation of any Corporation premises;

(c) that any Corporation premises in the occupation of any person are required by the Corporation in the public interest,

the Commissioner may, by notice served by post, or by affixing a copy of it on the outer door or some other conspicuous part of such premises, or in such other manner as may be provided, for by regulations, order that person, as well as any other person who may be in occupation of the whole or any part of the premises, shall vacate them within one month of the date of the service of the notice.

(2) Before an order under sub-section (1) is made against any person, the Commissioner shall issue, in the manner hereinafter provided, a notice in writing calling upon all persons concerned to show cause why an order of eviction should not be made.

The notice shall,—

(a) specify the grounds on which the order of eviction is proposed to be made, and

(b) require all persons concerned, that is to say, all persons who are or may be in occupation of, or claim interest in, the Corporation premises, to show cause against the proposed order, on or before such date as is specified in the notice.

If such person makes an application to the Commissioner for the extension of the period specified in the notice, the Commissioner may grant the same on such terms as to payment and recovery of the amount claimed in the notice, as he deems fit.

Any written statement put in by any person and documents produced, in pursuance of the notice, shall be filed with the record of the case, and such person shall be entitled to appear before the Commissioner by advocate, attorney or other legal practitioner.

The notice to be served under this sub-section shall be served in the manner provided for the service of a notice under sub-section (1); and thereupon, the notice shall be deemed to have been duly given to all persons concerned.

(3) If any person refuses or fails to comply with an order made under sub-section (1), the Commissioner may evict that person and any other person who obstructs him and take possession of the premises; and may for that purpose use such force as may be necessary.

(4) The Commissioner may, after giving fourteen clear days' notice to the person from whom possession of the Corporation premises has been taken under sub-section (3) and after publishing such notice in the Official Gazette and in at least one newspaper circulating in the locality, remove or cause to be removed, or dispose of by public auction any property remaining on such premises. Such notice shall be served in the manner provided for the service of a notice under sub-section (1).

(5) Where the property is sold under sub-section (4), the sale proceeds shall, after deducting the expenses of sale, be paid to such person or persons as may appear to the Commissioner to be entitled to the same:

Provided that, where the Commissioner is unable to decide as to the person or persons to whom the balance of the amount is payable or as to the apportionment of the same, he shall refer such dispute to a Civil Court of competent jurisdiction and the decision of the Court thereon shall be final.

(6) If a person, who has been ordered to vacate any premises under sub-Clause (i) or (iv) of Clause (a) of sub-section (1), within one month of the date of service of the notice, or such longer time as the Commissioner may allow, pays to the Commissioner the rent and taxes in arrears, or as the case may be, carries out or otherwise complies with the terms contravened by him to the satisfaction of the Commissioner, the Commissioner shall on such terms, if any (including the payment of any sum by way of damages or compensation for the contravention aforesaid), in lieu of evicting such person under sub-section (3), cancel his order made under sub-section (1); and thereupon such person shall continue to hold the premises on the same terms on which he held them immediately before such notice was served on him.

81-C. Power to recover rent or damages as arrears of property tax.—(1) Subject to any regulations made by the Commissioner in this behalf, but without prejudice to the provisions of Section 81-B, where any person is in arrears of rent payable in respect of any Corporation premises, the Commissioner may, by notice served in the manner provided for service of notice under sub-section (1) of Section 81-B, order that person to pay the same within such time not less than ten days as may be specified in the notice.

(2) Where any person is in unauthorised occupation of any Corporation premises, the Commissioner may, in the manner and having regard to the principles of assessment of damages provided for by the regulations assess such damages on account of the use and occupation of the premises as he may deem fit, and may, by notice served in the manner referred to in sub-section (1), order that person to pay the damages within such time as may be specified in the notice.

(3) If any person refuses or fails to pay, within the time specified in the notice, the arrears of rent under sub-section (2), or damages under sub-section (2), the Commissioner may recover the amount of rent, or as the case may be, of damages, in the same manner as the general or property tax due from such person.

(4) No order shall be made under sub-section (2) until after the issue of a notice in writing to the person calling upon him to show cause, within a reasonable period to be specified in such notice, why such order should not be made, and until his objections, if any, and any evidence he may produce in support of the same, have been considered by the Commissioner.

81-D. Rent to be recovered by deduction from salary or wages in case of Corporation employees.—

81-E. Commissioner to have powers of Civil Court.—

81-F. Appeals.—(1) An appeal shall lie from every order of the Commissioner, Appeals. made in respect of any Corporation premises, under Section 81-B or Section 81-C, to an appellate officer, who shall be the District Judge or such other judicial officer in the City of not less than ten years' standing, as the District Judge may designate in this behalf.

81-G. Finality of orders.—Save as otherwise expressly provided in this Chapter, every order made by the Commissioner or the appellate officer under this Chapter shall be final, and shall not be called in question in any original suit, application or execution proceeding.

81-H. Bar of jurisdiction.—Subject to the provisions of this Chapter, no Civil Court shall have jurisdiction to entertain any suit or proceeding in respect of the eviction of any person from any Corporation premises on any of the grounds specified in Section 81-B or the recovery of the arrears of rent or the damages payable for use or occupation of such premises.

128. Manner of recovering municipal taxes. - A municipal tax may be recovered by the following processes in the manner prescribed by rules:-

(1) by presenting a bill,

(2) [* * *]

(3) by distraint and sale of a defaulter's movable property,

(4) by the attachment and sale of a defaulter's immovable property,

(5) in the case of [***] and toll, by the seizure and sale of goods and vehicles,

(6) in the case of property tax by the attachment of rent due in respect of the property,

(7) by a suit.

[128-A. Property taxes what to consist.

129. [Property taxes leviable on rateable value, or on capital value, as the case may be, and at what rate].—

[129-1A. Levy of property tax at reduced rates in respect of buildings and lands of Special Development Projects.


132. General tax on what premises to be levied.—(1) The general tax shall be levied in respect of all buildings and lands in the City except—

(a) buildings and lands solely used for purposes connected with the disposal of the dead;

(b) buildings and lands or portions thereof solely occupied and used for public worship or for a public charitable purpose;

(c) buildings and lands vesting in the [Government] used solely for public purposes and not used or intended to be used for purposes of trade or profit or vesting in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the[Government] or the Corporation, respectively.

(2) The following buildings and lands or portions thereof shall not be deemed to be solely occupied and used for public worship or for a public charitable purpose within the meaning of Clause (b) of sub-section (1), namely :—

(a) buildings or lands or portions thereof in which any trade or business is carried on; and

(b) buildings or lands or portions thereof in respect of which rent is derived whether such rent is or is not applied solely to religious or charitable purposes.

(3) Where any portion of any building or land is exempt from the general tax by reason of its being solely occupied and used for public worship or for a public charitable purpose such portion shall be deemed to be a separate property for the purpose of municipal taxation.

Chapter XII

DRAINS AND DRAINAGE

Municipal Drains

153. Drains to be constructed and kept in repair by the Commissioner.—(1) The Commissioner shall maintain and keep in repair all municipal drains and shall with the approval of the Corporation construct such new drains as shall from time to time be necessary for effectually draining the City.


211. Setting back buildings to the regular line of the street.

212. Additional power of Commissioner to order setting back of buildings to regular line of street.

Chapter XV

BUILDING REGULATIONS

Notices regarding Erection, etc., of Buildings

253. Notice to be given to Commissioner of intention to erect building.—(1) Every person who shall intend to erect a building shall give to the Commissioner notice of his said intention in the form prescribed in the by-laws and containing all such informations as may be required to be furnished under the by-laws.

(2) Every such notice shall be signed in the manner prescribed, in the by-laws and shall be accompanied by such documents and plans as may be so prescribed.

254. Notice to be given to Commissioner of intention to make additions, etc., to building

255. Plans, etc., submitted to be rejected if not drawn etc., in prescribed manner.

256. Effect of noncompliance with requisition made by Commissioner.—If any requisition made by the Commissioner in accordance with the rules requiring the production of further particulars and details is not complied with, the notice given under Section 253 or 254 shall be deemed not to have been given.

Commencement of work

257. Supervision of buildings and works.

258. Power to Commissioner to cancel permission on the ground of material misrepresentation by applicant.—

259. Inspection of building in course of erection, alteration, etc

260. Proceedings to be taken in respect of building or work commenced contrary to rules or bylaws.—466[(1) The Commissioner shall, by notification in the Official Gazette, designate an officer of the Corporation to be the Designated Officer for the purposes of this section and of Sections 261, 264, 267 and 478. The Designated Officer shall have jurisdiction over such local area as may be specified in the notification and different officers may be designated for different local areas.]

{Enforcement date of this  sub-section is yet to be notified}

467[(1A)] If the erection of any building or the execution of any such work as is described in Section 254 is commenced or carried out contrary to the provisions of the rules or by-laws [the Designated Officer], unless he deems it necessary to take proceedings in respect of such building or work under Section 264, shall,—

(a) by written notice, require the person who is erecting such building or executing such work or has erected such building or executed such work on or before such day as shall be specified in such notice, by a statement in writing subscribed by him or by an agent duly authorised by him in that behalf and addressed to 469[the Designated Officer], to show sufficient cause why such building or work shall not be removed, altered or pulled down, or

(b) shall require the said person on such day and at such time and place as shall be specified in such notice to attend personally or by an agent duly authorised by him in that behalf, and show sufficient cause why such building or work shall not be removed, altered or pulled down.

(2) If such person shall fail to show sufficient cause, to the satisfaction of 470[the Designated Officer] why such building or work shall not be removed, altered or pulled down 471[the Designated Officer] may remove, alter or pull down the building or work and the expenses thereof shall be paid by the said person.

{Enforcement date of this sub-section is yet to be notified}

261. Building or works commenced contrary to Act may be cut into and laid open for purpose of inspection.—(1) If there shall be reasonable ground for suspecting that in the erection of any such building or in the execution of any such work as is referred to in Section 260 anything has been done contrary to any provision of this Act or of any rule or bye-laws, or that anything required by any such provision, rule or bye-law to be done has been omitted to be done;

and if, on inspecting such building or work, it is found that the same has been completed or is too far advanced to permit of any such fact being ascertained;

472[the Designated Officer] may, with the approval of the Standing Committee, by a written notice, require the person who has erected such building or executed such work or is erecting such building or executing such work to cause so much of the building as prevents any such fact being ascertained to be cut into, laid open or pulled down to a sufficient extent to permit of the same being ascertained.

(2) If it shall thereupon be found that in the erection of such building or the execution of such work nothing has been done contrary to any provision of this Act or of any rule or bye-law, and that nothing required by any such provision, rule or bye-law to be done has been omitted to be done, compensation shall be paid by 473[the Designated Officer] to the person aforesaid for the damage and loss incurred by cutting into, laying open or pulling down the building or work.

262. Enforcement of provisions concerning buildings and works.—The Commissioner may, at any time, during the erection of a building or the execution of any such work as aforesaid or at any time within three months after the completion thereof, by written notice, specify any matter in respect of which the erection of such building or the execution of such work may be in contravention of any provision of this Act or of any rule or bye-law, and require the person erecting or executing or who has erected or executed such building or work, or, if the person who has erected, or executed such building or work is not at the time of the notice the owner thereof, then the owner of such building or work to cause anything done contrary to any such provision, rule or bye-law to be amended or to do anything which by any such provision, rule or bye-law may be required to be done but which has been omitted to be done.

263. Completion certificates; permission to occupy or use.—(1) Every person shall, within one month after the completion of the erection of a building or the execution of any such work as is described in Section 254, deliver or send or cause to be delivered or sent to the Commissioner at his office, notice in writing of such completion, accompanied by a certificate in the form prescribed in the bye-laws signed and subscribed in the manner so prescribed, and shall give to the Commissioner all necessary facilities for the inspection of such building or of such work and shall apply for permission to occupy the building.

(2) No person shall occupy or permit to be occupied any such building, or use or permit to be used the building or part thereof affected by any work, until,—

(a) permission has been received from the Commissioner in this behalf, or

(b) the Commissioner has failed for twenty-one days after receipt of the notice of completion to intimate his refusal of the said permission.


474[Lawfully erected structures infringing rules or by-laws

263-A. Power to require demolition or alteration of lawfully constructed huts or sheds infringing rules or bye-laws.—(1) If any hut or shed erected or constructed before the appointed day is contrary to the provisions of any rules or bye-laws relating to the erection or construction of huts or sheds, and it appears to the Commissioner that it is necessary in the public interest that such hut or shed or any part thereof be demolished or altered, the Commissioner may by written notice require the owner thereof to demolish or alter such hut or shed or any part thereof, or on or before such date, as may be specified in such notice, by writing subscribed by the owner or an agent duly authorised in that behalf and addressed to the Commissioner, show a sufficient cause why such hut or shed should not be demolished or so altered.

(2) If such person fails to show sufficient cause to the satisfaction of the Commisssiner why such hut or shed or any part thereof should not be demolished or so altered, he shall demolish or alter the hut or shed within such time as he is required so to do by the Commissioner; and if he fails to do so, the Commissioner may demolish or alter the hut or shed.

(3) The Commissioner shall pay compensation to every person who sustains loss or damage by the demolition or alteration as aforesaid of any hut or shed (including any cost of demolition or alteration).]

Dangerous Structures

264. Removal of structures, etc., which are in ruins or likely to fall.—(1) If it shall at any time appear to 475[the Designated Officer] that any structure (including under this expression, any building, wall, parapet, pavement, floor, steps, railings, door or window frames or shutters or roof, or other structure and anything affixed to or projecting from or resting on, any building, wall, parapet or other structure) is in a ruinous condition or likely to fall, or in any way dangerous to any person occupying, resorting to or passing by such structure or any other structure or place in the neighbourhood thereof, 476[the Designated Officer] may, by written notice, require the owner or occupier of such structure to pull down, secure, remove or repair such structure or thing or do one or more of such things and to prevent all cause of danger therefrom.

(2) 477[The Designated Officer] may also, if he thinks fit, require the said owner or occupier by the said notice, either forthwith or before proceeding to pull down, secure, remove or repair the said structure or thing, to set up a proper and sufficient hoard or fence for the protection of passers-by and other person, with a convenient platform and hand-rail if there be room enough for the same and the 478[the Designated Officer] shall think the same desirable to serve as a footway for passengers outside of such hoard or fence.

(3) If it appears to 479[the Designated Officer] that the danger from a structure which is ruinous or about to fall is imminent, he may, before giving notice as aforesaid or before the period of notice expires, fence off, take down, secure or repair the said structure or take such steps or cause such work to be executed, as may be required to arrest the danger.

(4) Any expenses incurred by 480[the Designated Officer] under sub-section (3) shall be paid by the owner or occupier of the structure.

(5) (a) Where 481[the Designated Officer] is of opinion whether on receipt of an application or otherwise that the only or the most convenient means by which the owner or occupier of a structure such as is referred to in sub-section (1) can pull down, secure, remove or repair such structure, is by entering any of the adjoining premises belonging to some other person 482[the Designated Officer] after giving such person a reasonable opportunity of stating any objection may, if no such objection is raised or if any objection which is raised appears to him invalid or insufficient, by an order in writing, authorize the said owner or occupier to enter such adjoining premises.

(b) Every such order bearing the signature of 483[the Designated Officer] shall be a sufficient authority to the person in whose favour it is made, or to any agent or person employed by him for this purpose, after giving to the owner of the premises reasonable written notice of his intention so to do, to enter upon the said premises with assistants and workmen, at anytime between sunrise and sunset, and to execute the necessary work.

(c) In executing any work under this section as little damage as can be, shall be done to the adjoining owner's property, and the owner or occupier of premises for the benefit of which the work is done, shall,—

(i) cause the work to be executed with the least practicable delay;

(ii) pay compensation to any person who sustains damage by the execution of the said work.

265. Periodic inspection of buildings.—(1) It shall be incumbent on the owner of every building to maintain every part thereof and everything appurtenant thereto in such repair as to prevent its becoming dangerous.

484[265-A. Structural Stability Certificate.—(1) Notwithstanding anything contained in Section 265, every owner or occupier of a building in respect of which a period of thirty years, from the date of, —

(i) issue of its completion certificate by the Corporation; or

(ii) issue of permission to occupy a building under Section 263; or

(iii) its physical occupation of at least 50 per cent., of its builtup area,

whichever is earlier, has expired, shall cause such building to be examined by a Structural Engineer registered with the Corporation for the purposes of certifying that the building is fit for human habitation (such certificate hereinafter referred to as “ the Structural Stability Certificate”). The Structural Stability Certificate issued by such Structural Engineer shall be submitted to the Commissioner.

266. Dangerous opening in buildings.—If it shall at any time appear to the Commissioner that any opening in any part of a building is so situated as to constitute a danger to human life, he may, by written notice, require that such opening shall be enclosed or protected by bars, grills or such other device to his satisfaction.

III. Appeals against Valuations and Taxes

406. Appeals when and to whom to lie. - (1) Subject to the provisions hereinafter contained, appeals against any rateable value [or the capital value, as the case may be] or tax fixed or charged under this Act shall be heard and determined by the judge.

(2) No such appeal [shall been entertained] unless -

(a) it is brought within fifteen days after the accrual of the cause of complaint;

(b) in the case of an appeal against a rateable value [or a capital value, as the case may be] a complaint has previously been made to the Commissioner as provided under this Act and such complaint has been disposed of;

(c) in the case of an appeal against any tax [including interest and penalty imposed] in respect of which provision exists under this Act for a complaint to be made to the Commissioner against the demand, such complaint has previously been made and disposed of;

(d) in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, a complaint has been made by the person aggrieved within [twenty one days] after he first received notice of such amendment, and his complaint has been disposed of;

(e) in the case of an appeal against a tax, or in the case of an appeal made against a rateable value [or the capital value, as the case may be] [the amount of the disputed tax claimed from the appellant or the amount of the tax chargeable on the basis of the disputed rateable value, [or the capital value, as the case may be] upto the date of filing, the appeal has been deposited by the appellant with the Commissioner.]

[(2A) Where the appeal is not filed in accordance with the provisions of clauses (a) to (e) of sub-section (2), it shall be liable to be summarily dismissed.]

[(3) In the case of any appeal entertained by the Judge, but not heard by him, before the date of commencement of the Maharashtra Municipal Corporations (Amendment) Act, 1975, the Judge shall not hear and decide such appeal, unless the amount of the disputed tax claimed from the appellant, or the amount of the tax chargeable on the basis of the disputed rateable value, as the case may be, upto the date of filing the appeal has been deposited by the appellant with the Commissioner, within thirty days from the date of publication of a general notice by the Commissioner in this behalf in the local newspapers. The Commissioner shall simultaneously serve on each such appellant a notice under sections 473 and 474 and other relevant provisions of this Act for intimating the amount to be deposited by the appellant with him.

(4) As far as possible, within fifteen days from the expiry of the period of thirty days prescribed under sub-section (3), the Commissioner shall intimate to the Judge the names and other particulars of the appellants who have deposited with him the required amount within the prescribed period and the names and other particulars of the appellants who have not deposited with him such amount within such period. On receipt of such intimation, the Judge shall summarily dismiss the appeal of any appellant who has not deposited the required amount with the Commissioner within the prescribed period.

(5) In the case of any appeal, which may have been entertained by the Judge before the date of commencement of the Act aforesaid or which may be entertained by him on and after the said date, the Judge shall not here and decide such appeal, unless the amount of the tax claimed by each of the bills, which may have been issued since the entertainment of the appeal, is also deposited, from time to time, with the Commissioner in the first month of the half year to which the respective bill relates. In case of default by the appellant at any time before the appeal is decided, on getting an intimation to that effect from the Commissioner, the Judge shall summarily dismiss the appeal,]

[(6) An appeal against [the demand notice in respect of levy of cess under Chapter XIA or the Local Body Tax under Chapter XIB] shall lie,-

(i) to the Deputy Commissioner, when the demand notice is raised by the Cess Officer [or any other officer, not being the Deputy Commissioner]

(ii) to the Commissioner, when the demand notice is raised by the Deputy Commissioner.

(7) The appeal under sub-section (6) shall be filed within fifteen days from the date of the demand notice.]

[(8) No appeal under sub-section (6) shall be entertained by the Deputy Commissioner or, as the case may be, the Commissioner unless the amount of the disputed tax claimed from the appellant has been deposited by the appellant with the Commissioner.]

407. Cause of complaint when to be deemed to have accrued. - For the purposes of section 406, cause of complaint shall be deemed to have accrued as follows, namely :-

(a) in the case of an, appeal against a rateable value, [or the capital value, as the case may be] on the day when the complaint made to the Commissioner against such value is disposed of;

(b) in the case of an appeal against any tax referred to in clause (c) of sub-section (2) of the said section on the day when the complaint against the tax is disposed of by the Commissioner;

(c) in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of;

(d) in the case of an appeal against a tax not covered by clause (b) above on the day when payment thereof is demanded or when a bill therefore is served.

Print Page

No comments:

Post a Comment