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MUNICIPAL TAXATION ACT

Ministry of Law and Justice

Act nº 11 of 1881


  • Act nº 11 of 1881

Preamble

THE MUNICIPAL TAXATION ACT, 1881

[Act, No. 11 of 1881]

[AS ON 1955]

[25th February, 1881]

PREAMBLE

An Act to give power to prohibit the levy of municipal taxes in certain cases.

WHEREAS it is expedient to empower Government to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, {Ins.by Act 35 of 1934, s.2 and Sch.} [naval] {Ins.by Act 10 of 1927, s.2 and Sch.I.} [or air-force] service or by the State Government; It is hereby enacted as follows:--(Preamble.)

Section 1. Short title

This Act may be called the Municipal Taxation Act, 1881.

It extends to the whole of India except1[the territories, which immediately before the 1st November, 1956, were comprised in Part BStates]

{The words " and shall come into force at once " were rep. by Act 10 of 1914.}

1. Substituted for "Part BStates" by 2.A.L.O., 1956 ,w.e.f. 01-11-1956


Section 2. Municipal Committee defined

In this Act " Municipal Committee" {For the purposes of this Act, every Cantonment Board as defined in the Cantonments Act, 1924 (2 of 1924), is deemed to be a Municipal Committee; see s.97 of that Act.} includes a Municipal Corporation or a body of Municipal Commissioners constituted by or under the provisions of any enactment for the time being in force.

Section 3. Power of prohibit levy of tax

Notwithstanding anything contained in any enactment for the time be Ing in force, the Central Government may, by an order in writing, prohibit the levy by a Municipal Committee of any1[specified tax payable by any person subject to the Army Act, 1950, the Navy Act, 1957, or the Air force Act, 1950 who is compelled by the exigencies of military, naval or air-force duty to reside within the limits of a municipality.]

{The words " or (b) payable by the Secretary of State for India in Council" were rep .by the A.O.1937.}

The Central Government may, by a like order, rescind any such prohibition.

{Insection. by the A.O.1937.}

1. Substituted for certain words by the repealing and Amending Act 1960, w.e.f. 26-12-1960, Prior to Substitution Section (3) was:

"payable by any person subject to the {Subsection .by Act 10 of 1927, section.2 and schedule I, for " Army Discipline and Regulation Act, 1879, or the Indian Articles of War ".} [Army Act, the Indian {See now the Army Act, 1950 (46 of 1950), infra.} Army Act, 1911,] {Insection .by Act 35 of 1934, section.2 and schedule}[the Naval Discipline Act {The words " or that Act as modified by " were rep .by the A.O.1950.} the Indian Navy (Discipline) Act, 1934] {Subsection. by Act 14 1932, section.130 and schedule, for " or the Air Force Act ".} [the Air Force Act or the Indian {See now the Air Force Act, 1950 (45 of 1950).} Air Force Act, 1932] who is compelled by the exigencies of military, {Insection. by Act 35 of 1934, section.2 and schedule} [naval] {Insection. by Act 10 of 1927, section.2 and schedule I.} [or air force] duty to reside within the limits of a municipality; (8 of 1911) (34 of 1934) (14 of 1932)"


Section 3A. Power of State Government to prohibit levy of taxes on it

Notwithstanding anything in any enactment for the time being in force, the State Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the State Government and may by a like order rescind any such prohibition ]

Section 4. Central Government to pay taxes referred to in section 3

So long as any order made under section 3, prohibiting the levy of a tax on any person mentioned in {The words " clause (a) of " were rep.by the A.O.1937.} that section in remains in force, the Central Government shall be liable to pay to the Municipal Committee mentioned in the order the amount which otherwise would have been payable to such Committee by such person:

Provided that the Central Government shall not be liable to pay any sum in respect of any horse which such person is bound, by the regulations of the service to which he belongs, to keep.

Section 5. Payments to be made in lieu of taxes referred to in section 3A

So long as any order made under {Subs.by the A.O.1937, for " section 3 ".} [section 3A] prohibiting the levy of any tax payable by the State Government, remains in force, in the said State Government shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the State Government may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.

Section 6. Decision of question arising under this Act

If any question arises whether any duty is military, {Ins. by Act 35 of 1934, s.2 and Sch.} [naval] {Ins.by Act 10 of 1927, s.2 and Sch.I.} [or air-force] duty within the meaning of this Act, the decision of the Central Government thereon shall be conclusive.

If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the Central Government may, from time to time, appoint in this behalf shall be conclusive.