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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 (Amendment) Ordinance, 2024 (Mah. Ord. No. II of

2024), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

SATISH WAGHOLE,

Secretary (Legislation) to Government,

Law and Judiciary Department.

––––––––––––

[ Translation in English of the Mumbai Municipal Corporation (Amendment) Ordinance,

2024 (Mah. Ord. II of 2024) published under the authority of the Governor ].

RNI No. MAHENG/2009/35528

URBAN DEVELOPMENT DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 15th February 2024.

MAHARASHTRA ORDINANCE No. II OF 2024.

AN ORDINANCE

further to amend the Mumbai Municipal Corporation Act.

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, 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 :—

III of

1888.

¦ÉÉMÉ +É`ö-18--1

(1)

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(1) This Ordinance may be called the Mumbai Municipal Corporation

(Amendment) Ordinance, 2024.

(2) It shall come into force at once.

In section 154 of the Mumbai Municipal Corporation Act, in

sub-section (1D), after clause (a), the following clause shall be inserted,

namely :—

“(a-1) Notwithstanding anything contained in sub-section (1C),—

(i) the capital value of any building or land fixed under sub-section

(1A) shall not be revised in the year 2023-24 ;

(ii) for the year 2023-24, the property tax bill for any building or

land shall be the same as was for the year 2022-23 ;

(iii) the capital value of any building or land fixed under sub-section

(1A) shall be revised in the year 2024-2025, as if clause (i) is not applicable

for the year 2023-24.”.

Short title

and

commencement.

Amendment

of section 154

of III of 1888.

III of

1888.

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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.

STATEMENT

Clause (1) of section 139 of the Mumbai Municipal Corporation Act

(III of 1888) provides for imposition of property taxes. Section 154 of the

said Act provides for the determination of the rateable value or the capital

value of any building or land assessable to a property tax. Sub-section (1A) of

the said section 154 provides for the fixation of the capital value of any

building or land assessable to a property tax by the Commissioner having

regard to the factors mentioned thereunder. Sub-section (1B) thereof

empowers the Commissioner to frame the rules, with the approval of the

Standing Committee, with respect to the matters specified thereunder for

the purpose of fixing capital value under sub-section (1A). Sub-section (1C)

thereof provides that the capital value of any building or land fixed under

sub-section (1A) of the said section 154 shall be revised every five years.

2. The Commissioner of Municipal Corporation of Brihan Mumbai has framed

the Factors and Categories of Users of Buildings or Lands (Assignment of

Weightages by Multiplication) Fixation of Capital Value Rules, 2010 and the

Factors and Categories of Users of Buildings or Lands (Assignment of

Weightages by Multiplication) Fixation of Capital Value Rules, 2015

under sub-section (1B) for the purpose of fixing capital value under

sub-section (1A).

The Supreme Court in its judgment dated the 7th November 2022, in

SLP (C) No. 17009 of 2019 struck down rule 20 of the said Capital Value

Rules of 2010 and 2015 being ultra vires to the provisions of sub-sections

(1A) and (1B) of section 154 of the said Act.

3. In view of this, it is not possible to fix the capital value under sub-section

(1A) of said section 154 and to revise the capital value in the year 2023-24. It

is, therefore, considered expedient to amend sub-section (1D) of section 154

of the said Act, suitably, to provide that the capital value of any building or

land shall not be revised in the year 2023-24 and the property tax Bill for

any building or land shall be same as was for the year 2022-23 and shall be

revised in the year 2024-25.

4. 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, for the purposes aforesaid, this Ordinance is

promulgated.

Mumbai,

RAMESH BAIS,

Dated the 15th February 2024.

Governor of Maharashtra.

By order and in the name of the Governor of Maharashtra,

DR. K. H. GOVINDA RAJ,

Principal Secretary to Government.