MAHARASHTRA VILLAGE PANCHAYATS ACT. No. VPM.2015/C.R. 140/PR-4(22).—Whereas by Government Notification, Rural Development, and Water Conservation Department, No. VPM-2015/CR-140/PR-4 (22), dated the 21st November 2015, the Government of Maharashtra had published the draft of rules further to amend the Maharashtra Village Panchayat Taxes and Fees Rules, 1960, which the Government of Maharashtra proposes to make in the exercise of the powers conferred by clause (xxvi) of sub-section (2) of section
176 of the Maharashtra Village Panchayats Act (III of 1959), as required by subsection (4) of section 176 of the said Act, for the information of all persons likely to be affected thereby; and
notice had been given that the said draft would be taken into consideration by the Government of Maharashtra on or after the 7th day of December 2015 ;
And whereas the Government of Maharashtra has received objections and suggestion to the making of such rules and having considered them;
Now, therefore, in the exercise of the powers conferred by clause (xxvi) of sub-section (2) of section 176 of the Maharashtra Village Panchayats Act (III of 1959), and of all other powers enabling it in On this behalf, the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Village Panchayats Taxes and Fees Rules, 1960, namely:—
1. Short Title.—These rules may be called the Maharashtra Village Panchayats Taxes and
Fees (Amendment) Rules, 2015.
2. For rules 6 to 20 of PART II of the Maharashtra Village Panchayats Taxes and Fees
Rules, 1960 (hereinafter referred to as “the principal Rules”), the following rules shall be
substituted, namely:—
“6. Definitions.—In this Part unless there be anything repugnant in the subject or
context,—
(a) “Annual Statement of Rates” means the Annual Statement of Rates, mentioned
in the Maharashtra Stamp (Determination of True Market Value of Property) Rules,
1965, issued under the provision of the Maharashtra Stamp Act ( LX of 1958) by the
Department of Registration and Stamps of the Government of Maharashtra, for the time
being in the force and as amended, from time to time;
(b) “annual value rate” means annual value rate of building or land as indicated in
the Annual Statement of Rates;
(c) “area of building” means a structure constructed with any materials whatsoever
for any purpose whether used for human habitation or not and includes,—
(i) foundation, plinth, walls, floors, roofs, chimneys, plumbing, and building
services, fixed platforms,
(ii) verandas, balconies, cornices, projections,
(iii) part of a building or anything affixed thereto,
(iv) any wall enclosing or intended to enclose any land or space, signs and
outdoor display structures,
(v) tanks constructed for storage,
(vi) basement area of towers required for windmills, towers for communication
and towers used for other purposes and open spaces required for its functioning;
(d) “ capital value ” means capital value fixed according to annual value rate and
construction rate as per the type of construction, as indicated in the Annual State of rates
and area of the building as well as depreciation rate as per age of building mentioned in the entry
2, and weights of building as per its usages mentioned in entry 1, of the Schedule A ;
(e) “ occupier ” includes a person in actual possession of a building or land whether
as owner, agent, or tenant ;
(f) “ owner ” includes the person who receives or is entitled to receive the rent of the
building or land, if such building or land islet ;
(g) “ rate of construction ” means the rate of construction as specified in the Annual
Statement of rates ;
(h) “ rate of depreciation ” means the corresponding percentage of value after deduction
of depreciation shown in column (2) and (3) in relation to the age of building shown
against column (1) of entry 2 of the Schedule A ;
(i) “ Schedule A ” means the Schedule A appended to the PART II of the rules ;
(j) “ Tribal and hilly area ” means the area of the villages included in tribal sub-plan
of the Tribal Development Department of the Government and villages included in hilly
the development program of the Planning Department of the Government and also
includes any other area of the village as declared by the Government, from time to time ;
(k) “ usage of the building and its weights ” means usage of building specified in
column (2) and its weights specified in column (3) of entry 1 of Schedule A.