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1
An Act 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 were not in session ;
AND WHEREAS the Governor of Maharashtra was satisfied that
circumstances existed which rendered 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 and, therefore,
promulgated the Mumbai Municipal Corporation, the Maharashtra Municipal
Corporations and
the Maharashtra Municipal
Councils,
Nagar
Panchayats and Industrial Townships (Amendment) Ordinance, 2020 on the 27th
October 2020 ;
III of
1888.
LIX of
1949.
Mah. XL
of 1965.
Mah.
Ord. XVI
of 2020.
(1)
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+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) Act, 2020 (Mah. Act No.
XXXIII 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.
————————
RNI No. MAHENG /2009/35528
¦ÉÉMÉ +É`ö------102--1
(First published, after having received the assent of the Governor in the
‘‘ Maharashtra Government Gazette ’’, on the 28th December 2020).
MAHARASHTRA ACT No. XXXIII OF 2020.
2
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Short title and
commence-
ment.
Amendment
of section
144F of III of
1888.
AND WHEREAS it is expedient to replace the said Ordinance by an Act of the
State Legislature; it is hereby enacted in the Seventy-first Year of the Republic of
India as follows :—
CHAPTER I
PRELIMINARY.
1.
(1) This Act may be called the Mumbai Municipal Corporation, the
Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships (Amendment) Act, 2020.
(2) It shall be deemed to have come into force on the 27th October 2020.
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, specify, 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.
XXXIII of 2020.
¦ÉÉMÉ +É`ö------102--2
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Municipal Corporations and the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships (Amendment) Act, 2020 (hereinafter in
this section referred to as “the Amendment Act”), 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 Act, 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 Act,
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
Act.
(3) Nothing in the principal Municipal Corporations Acts, as amended by the
Amendment Act, 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 Act, 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 Act; 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 Act.
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5
Mah.
Ord. XVI
of 2020.
Repeal of
Mah. Ord. XVI
of 2020 and
saving.
III of
1888
LIX of
1949.
Mah. XL
of 1965.
7. (1) The Mumbai Municipal Corporation, the Maharashtra Municipal
Corporations and the Maharashtra Municipal Councils, Nagar Panchayats and
Industrial Townships (Amendment) Ordinance, 2020, is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
(including any notification or order issued) under the corresponding provisions
of the Mumbai Municipal Corporation Act, the Maharashtra Municipal
Corporations Act and the Maharashtra Municipal Councils, Nagar Panchayats
and Industrial Townships Act, 1965, as amended by the said Ordinance,
shall be deemed to have been done, taken or, as the case may be, issued
under the corresponding provisions of the said Acts, as amended by this
Act.
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.