URBAN DEVELOPMENT DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 2nd February 2022.
MAHARASHTRA ORDINANCE No. I OF 2022.
AN ORDINANCE
further to amend the Mumbai Municipal Corporation Act,
the Maharashtra Education and Employment Guarantee (Cess)
Act, 1962 and the Maharashtra (Urban Areas) Protection and
Preservation of Trees Act, 1975.
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
III of
1888.
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In pursuance of clause (3) of article 348 of the Constitution of India, the following
translation in English of the Mumbai Municipal Corporation, Maharashtra Education and
Employment Guarantee (Cess) and Maharashtra (Urban Areas) Protection and Preservation of
Trees (Amendment) Ordinance, 2022 (Mah. Ord. I of 2022), is hereby published under the
authority of the Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
(Translation in English of the Mumbai Municipal Corporation, Maharashtra Education and
Employment Guarantee (Cess) and Maharashtra (Urban Areas) Protection and Preservation of
Trees (Amendment) Ordinance, 2022 (Mah. Ord. I of 2022), published under the authority of the
Governor).
——————
RNI No. MAHENG / 2009 / 35528
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Maharashtra Education and Employment Guarantee (Cess) Act, 1962 and
the Maharashtra (Urban Areas) Protection and Preservation of Trees Act,
1975, for the purposes hereinafter appearing;
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,
Maharashtra Education and Employment Guarantee (Cess) and Maharashtra
(Urban Areas) Protection and Preservation of Trees (Amendment) Ordinance,
2022.
(2) It shall come into force at once.
CHAPTER II
AMENDMENT TO THE MUMBAI MUNICIPAL CORPORATION ACT.
2. In section 140 of the Mumbai Municipal Corporation Act,–
(a) in sub-section (1), in clause (c), the proviso and Explanation shall
be deleted and shall be deemed to have been deleted with effect from the
1st January 2022;
(b) after sub-section (1), the following sub-section shall be inserted
and shall be deemed to have been inserted with effect from the 1st January
2022, namely :—
“(1A) Notwithstanding anything contained in this section or any
other provisions of the Act, from the 1st January 2022, the Corporation
shall not levy any tax component of property tax specified in sub-section
(1) of section 139A, on the residential buildings or residential tenements,
having carpet area of 46.45 sq. meter (500 sq. feet) or less.”.
CHAPTER III
AMENDMENT TO THE MAHARASHTRA EDUCATION AND
EMPLOYMENT GUARANTEE (CESS) ACT, 1962.
3. After section 7 of the Maharashtra Education and Employment
Guarantee (Cess) Act, 1962, the following section shall be inserted and shall
be deemed to have been inserted with effect from the 1st January 2022,
namely :—
Mah. XXVII of
1962.
Mah. XLIV of
1975.
Short title and
commencement.
Amendment
of section 140
of
III of 1888.
III of
1888.
Insertion of
section 7A in
Mah. XXVII of
1962.
Mah.
XXVII of
1962.
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3
“ 7A. Notwithstanding anything contained in section 4 or any other
provisions of the Act or any other law for the time being in force, from the
1st January 2022, the Municipal Corporation of Brihan Mumbai shall not
levy and collect the education cess specified in section 4, in the Municipal
Corporation of Brihan Mumbai area, on the residential buildings or
residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or
less.”.
CHAPTER IV
AMENDMENT TO THE MAHARASHTRA (URBAN AREAS)
PROTECTION AND PRESERVATION OF TREES ACT, 1975.
4. In section 18 of the Maharashtra (Urban Areas) Protection and
Preservation of Trees Act, 1975, after sub-section (1B), the following sub-
section shall be inserted and shall be deemed to have been inserted with
effect from the 1st January 2022, namely :—
“ (1B-1) Notwithstanding anything contained in sub-sections (1) and
(1A) or any other provisions of the Act or any other law for the time being
in force, from the 1st January 2022, the Municipal Corporation of Brihan
Mumbai shall not levy and collect the Tree Cess specified in sub-
section (1), in the Municipal Corporation of Brihan Mumbai area, on the
residential buildings or residential tenements, having carpet area of 46.45
sq. meter (500 sq. feet) or less.”.
Exemption of
certain
residential
buildings or
residential
tenements
from payment
of tax.
Amendment
of section 18
of
Mah. XLIV of
1975.
Mah.
XLIV of
1975.
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STATEMENT
Section 140 of the Mumbai Municipal Corporation Act (III of 1888)
provides for levy of property tax which includes water tax, water benefit
tax, sewerage tax, sewerage benefit tax, general tax, education cess, street
tax and betterment charges ; section 4 of the Maharashtra Education and
Employment Guarantee (Cess) Act, 1962 (Mah. XXVII of 1962), provides for
levy and collection of education cess ; and section 18 of the Maharashtra
(Urban Areas) Protection and Preservation of Trees Act, 1975 (Mah. XLIV
of 1975), provides for levy and collection of Tree Cess.
2. Since most of small residential tenements or residential buildings
in the Municipal Corporation of Brihan Mumbai area are being developed
under the various schemes of the State Government and the Municipal
Corporation, many people living in slum area are shifted in permanent
houses, occupying small residential tenements or residential buildings
having carpet area of 46.45 sq. meter (500 sq.feet) or less. Due to the current
rising inflation, the increased property taxes levied by the Municipal
Corporation of Brihan Mumbai are not affordable to the people residing in
such houses. Also due to Covid-19 pandemic, many businesses in the Mumbai
city has been closed and many people lost their jobs and sources of
livelihood. Therefore, it is difficult for the people to pay the property tax.
There is consistent demand from the people to exempt the residential area
of 46.45 sq. meter (500 sq. feet) or less from the property tax.
The Municipal Corporation of Brihan Mumbai has also passed a
resolution, for not to levy property tax on such small residential buildings
or residential tenements. Therefore, it is, considered expedient to amend
section 140 of the Mumbai Municipal Corporation Act and section 18 of the
Maharashtra (Urban Areas) Protection and Preservation of Trees Act, 1975
and to insert new section 7A in the Maharashtra Education and Employment
Guarantee (Cess) Act, 1962, so as to provide that, from the 1st January 2022,
Municipal Corporation of Brihan Mumbai shall not levy any tax component
of property tax, on the residential buildings or residential tenements, having
carpet area of 46.45 sq. meter (500 sq. feet) or less.
3. As both Houses of the State Legislature are not in session and the
Governor of Maharashtra is satisfied that circumstances exists which render
it necessary for him to take immediate action further to amend the Mumbai
Municipal Corporation Act, the Maharashtra Education and Employment
Guarantee (Cess) Act, 1962 and the Maharashtra (Urban Areas) Protection
and Preservation of Trees Act, 1975, for the purposes aforesaid, this
Ordinance is promulgated.
Mumbai,
BHAGAT SINGH KOSHYARI,
Dated the 1st February 2022.
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.