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1
URBAN DEVELOPMENT DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 27th October 2020.
MAHARASHTRA ORDINANCE No. XVI OF 2020.
AN ORDINANCE
further to amend the Mumbai Municipal Corporation Act, the Maharashtra
Municipal Corporations Act and the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships Act, 1965.
WHEREAS both Houses of the State Legislature are not in session ;
AND WHEREAS the Governor of Maharashtra is satisfied that circumstances
exist which render it necessary for him to take immediate action further to amend
the Mumbai Municipal Corporation Act, the Maharashtra Municipal Corporations
Act and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial
Townships Act, 1965, for the purposes hereinafter appearing ;
III of
1888.
LIX of
1949.
Mah. XL
of 1965.
(1)
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ʴɦÉÉMÉÉEòbÚ÷xÉ +ɱÉä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English
of the Mumbai Municipal Corporation, the Maharashtra Municipal Corporations and the Maharashtra Municipal
Councils, Nagar Panchayats and Industrial Townships (Amendment) Ordinance, 2020 (Mah. Ord. XVI of
2020), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
BHUPENDRA M. GURAO,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
[Translation in English of the Mumbai Municipal Corporation, the Maharashtra Municipal Corporations
and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Amendment)
Ordinance, 2020 (Mah. Ord. XVI of 2020), published under the authority of the Governor].
————————
RNI No. MAHENG /2009/35528
2
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Short title and
commence-
ment.
Amendment of
section 144F
of III of 1888.
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article
213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to
promulgate the following Ordinance, namely :—
CHAPTER I
PRELIMINARY.
1.
(1) This Ordinance may be called the Mumbai Municipal Corporation, the
Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships (Amendment) Ordinance, 2020.
(2) It shall come into force at once.
CHAPTER II
AMENDMENT TO THE MUMBAI MUNICIPAL CORPORATION ACT.
2.
In section 144F of the Mumbai Municipal Corporation Act, in sub-section
(1), the following proviso shall be inserted and shall be deemed to have been inserted
with effect from the 1st April 2020, namely :–
“Provided that, the stamp duty leviable under the Maharashtra Stamp Act,
on instrument of sale, gift and usufructuary mortgage, respectively, of immovable
property shall, in the case of any such instrument relating to immovable property
situated in the City,—
(a) for the period commencing from the 1st April 2020 and ending on
the 31st March 2022, not be increased by any surcharge, under this
sub-section;
(b) with effect from the 1st April 2022, in case the State Government
reduces or remits the stamp duty under the Maharahstra Stamp Act, be
reduced or remitted by a surcharge at such rate as the State Government
may, by an order in the Official Gazette, specify, under this sub-section.”.
CHAPTER III
AMENDMENTS TO THE MAHARASHTRA MUNICIPAL CORPORATIONS ACT.
3.
In section 149A of the Maharashtra Municipal Corporations Act (hereinafter
referred to as “the Municipal Corporations Act”), in sub-section (1), the following
proviso shall be inserted and shall be deemed to have been inserted with effect
from the 1st September 2020, namely :–
“Provided that, the stamp duty leviable under the Maharashtra Stamp Act,
on instrument of sale, gift and usufrutuary mortgage, respectively, of immovable
property shall , in the case of any such instrument relating to immovable property
situated in the City,—
(a) for the period commencing from the 1st September 2020 and
ending on the 31st December 2020, not be increased by any surcharge,
under this sub-section ;
(b) for the period commencing from the 1st January 2021 and ending
on the 31st March 2021, be reduced by a surcharge at the rate of half per
cent., under this sub-section ;
(c) with effect from the 1st April 2021, in case the State Government
reduces or remits the stamp duty under the Maharashtra Stamp Act, be
reduced or remitted by a surcharge at such rate as the State Government
may, by an order in the Official Gazette, specity, under this sub-section.”.
Amendment of
section 149A
of LIX of 1949.
III of
1888.
LX of
1958.
LX of
1958.
LIX of
1949.
LX of
1958.
LX of
1958.
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3
4. In section 149B of the Municipal Corporations Act, in sub-section
(1), the following proviso shall be inserted and shall be deemed to have been
inserted with effect from the 1st April 2020, namely :—
“Provided that, the stamp duty leviable under the Maharashtra Stamp
Act, on instrument of sale, gift and usufructuary mortgage, respectively,
of immovable property shall, in the case of any such instrument relating to
immovable property situated in the City,—
(a) for the period commencing from the 1st April 2020 and ending
on the 31st March 2022, not be increased by any surcharge, under
this sub-section ;
(b) with effect from the 1st
April 2022, in case the State
Government reduces or remits the stamp duty under the Maharashtra
Stamp Act, be reduced or remitted by a surcharge at such rate as
the State Government may, by an order in the Official Gazette, specify,
under this sub-section.”.
CHAPTER Ill
AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND
INDUSTRIAL TOWNSHIPS ACT.
5.
In section 147A of the Maharashtra Municipal Councils, Nagar Panchayats
and Industrial Townships Act, 1965, in sub-section (1), the following proviso
shall be inserted and shall be deemed to have been inserted with effect
from the 1st September 2020, namely :—
“Provided that, the stamp duty leviable under the Maharashtra Stamp
Act, on instrument of sale, gift and usufructuary mortgage, respectively,
of immovable property shall, in the case of any such instrument relating to
immovable property situated in the City,—
(a) for the period commencing from the 1st September 2020 and ending
on the 31st December 2020, not be increased by any surcharge, under this
sub-section;
(b) for the period commencing from the 1st January 2021 and ending on the
31st March 2021, be reduced by a surcharge at the rate of half per cent., under
this sub-section ;
(c) with effect from the 1st April 2021, in case the State Government reduces
or remits the stamp duty under the Maharashtra Stamp Act, be reduced or
remitted by a surcharge at such rate as the State Government may, by an order
in the Official Gazette, specify, under this sub-section.”.
CHAPTER lV
MISCELLANEOUS.
6. (1) Notwithstanding anything contained in any judgement, decree or order
of any court to the contrary, any assessment, review, levy or collection of additional
stamp duty or surcharge in respect of execution of instruments of sale, gift and
usufructuary mortgage, or any action taken or thing done in relation to such
assessment, review, levy or collection under the provisions of the Mumbal Municipal
Corporation Act, the Maharashtra Municipal Corporations Act and the Maharashtra
Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965
(hereinafter referred to as “the principal Municipal Corporations Acts”), prior to the
date of commencement of the Mumbai Municipal Corporation, the Maharashtra
Amendment of
section 149B
of LIX of 1949.
Amendment of
section 147A
of Mah. XL of
1965.
Validation of
additional
stamp duty
levied and
collected.
III of
1888.
LIX of
1949.
Mah. XL
of 1965.
LX of
1958.
LX of
1958.
Mah. XL
of 1965.
LX of
1958.
LX of
1958.
Mah. Ord. XVI
of 2020.
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Municipal Corporations and the Maharashtra Municipal Councils, Nagar Panchayats
and Industrial Townships (Amendment) Ordinance, 2020 (hereinafter in this section
referred to as “the Amendment Ordinance”), shall be deemed to be valid and
effective as if such assessment, review, levy or collection or action or thing had
been duly made, taken or done under the principal Municipal Corporations Acts,
as amended by the Amendment Ordinance, accordingly,—
(a) all acts, proceedings or things done or taken by any authority or by
the State Government or by any officer of the State Government in connection
with the assessment, review, levy or collection or action or thing in connection
with the levy of such stamp duty or surcharge, for all purposes be deemed
to be, and to have always been done or taken in accordance with the law;
(b) no suit, appeal, application or other proceedings shall lie or be
maintained or continued in any Court or before any Tribunal, officer or
other authority for the refund of such stamp duty or surcharge so paid; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree
or order directing the refund of such duty or surcharge.
(2) For the removal of doubt it is hereby declared that, nothing in sub-section
(1) shall be construed as preventing a person,—
(a) from questioning in accordance with the provisions of the principal
Municipal Corporations Acts, as amended by the Amendment Ordinance,
assessment, review, levy or collection of such stamp duty or surcharge,
referred to in sub-section (1); or
(b) from claiming refund of any additional stamp duty or surcharge paid
by him in excess of the amount due from him by way of stamp duty under
the principal Municipal Corporations Acts as amended by the Amendment
Ordinance.
(3) Nothing in the principal Municipal Corporations Acts, as amended by the
Amendment Ordinance, shall render any person liable to be convicted of any
offence in respect of anything done or omitted to be done by him, before the date
of commencement of the Amendment Ordinance, if such act or omission was not
an offence under the principal Municipal Corporations Acts on the relevant date,
but for such amendment made by the Amendment Ordinance; nor shall any
person in respect of such act or omission be subject to a penalty greater than that
which could have been imposed on him under the law in force immediately before
the date of commencement of the Amendment Ordinance.
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5
STATEMENT
As per sub-section (1) of section 144F of the Mumbai Municipal Corporation
Act (III of 1888) and sub-section (1) of section 149B of the Maharashtra Municipal
Corporations Act, the stamp duty leviable under the Maharashtra Stamp Act, (LX
of 1958), on the instruments of sale, gift and usufructuary mortgage, respectively,
of immovable property shall, in the case of any such instrument relating to immovable
property situated in the City in which one or more Vital Important Urban Transport
Projects are carried out, be increased by a surcharge at the rate of one per cent.,
in case of instrument of sale or gift, on the value of the property so situated and
in case of an instrument of usufructuary mortgage, on the amount secured by the
instrument as set forth in the instrument and shall be collected accordingly under
the said Act.
As per sub-section (1) of section 149A of the Maharashtra Municipal
Corporations Act (LIX of 1949) and sub-section (1) of section 147A of the
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act,
1965 (Mah. XL of 1965), the stamp duty leviable under the Maharashtra Stamp
Act (LX of 1958) on instruments of sale, gift and usufructuary mortgage, respectively,
of the immovable property shall, in the case of any such instrument relating to
the immovable property situated in the City, shall be increased by a surcharge
at the rate of one per cent., in the case of sale or gift, on the value of the property
so situated and in the case of an instrument of usufructuary mortgage on the
amount secured by the instrument as set forth in the instrument and shall be
collected accordingly under the said Acts.
2. The stamp duty leviable under the Maharashtra Stamp Act is reduced
by 2% during the period commencing on the 1st September 2020 and ending on
the 31st December 2020 and by 1.5% during the period commencing on· the
1st January 2021 and ending on the 31st March 2021. In view of this, the
Government considers it expedient to reduce or remit the above-mentioned
surcharge by amending sub-section (1) of section 144F of the Mumbai Municipal
Corporation Act, sub-section (1) of section 149A and sub-section (1) of section
149B of the Maharashtra Municipal Corporations Act and sub-section (1) of section
147A of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial
Townships Act, 1965, suitably. The said provisions are also proposed to be
amended suitably, for reducing or remitting the stamp duty, in future, in case the
stamp duty is reduced or remitted under the Maharashtra Stamp Act.
3. As both Houses of the State Legislature are not in session and the
Governor of Maharashtra is satisfied that circumstances exist which render it
necessary for him to take immediate action further to amend the Mumbai Municipal
Corporation Act (III of 1888), the Maharashtra Municipal Corporations Act (LIX of
1949) and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial
Townships Act, 1965 (Mah. XL of 1965), for the purposes aforesaid, this Ordinance
is promulgated.
Mumbai,
BHAGAT SINGH KOSHYARI,
Dated the 26th October 2020.
Governor of Maharashtra.
By order and in the name of the Governor of Maharashtra,
MAHESH PATHAK,
Principal Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI
400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH
ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.