The Maharashtra Housing and Area Development Authority (Claims for and Payment of Rebate) Rules, 1978
Published vide Notification No. G. N., P. W. & H. D. No. ARD. 1077/(45)-C-Desk-44, dated 2nd May, 1978 (M. G., Part 4B, p. 707)
mh198
In exercise of the powers conferred by clause (xiv) of sub-section (2) of section 184, read with sub-section (2) of section 85 of the Maharashtra Housing and Area Development Act, 1976 (Maharashtra XXVIII of 1977), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following rules, namely :-
- Short title.- These rules may be called the Maharashtra Housing and Area Development Authority (Claims for and Payment of Rebate) Rules, 1978.
- Definitions.- In these rules, unless there is anything repugnant in the subject, or context, -
(a) "Act" means the Maharashtra Housing and Area Development Act, 1976;
(b) "quarter" means the period of three months ending on the 30th June, 30th September, 31st December and 31st March;
(c) "rebate" means the amount of rebate payable to the Corporation under sub-section (2) of section 85, in respect of the cost of collection of the cess;
(d) "section" means a section of the Act;
(e) words and expressions used in the Act and not defined in these rules shall have the meaning assigned to them in the Act.
- Manner of claiming rebate.- The Corporation, shall, within a month from the close of every quarter, submit to the State Government through the Authority a bill in the form appended to these rules, showing the particulars of the amounts of the cess collected by the Corporation and credited to the State Government during the quarter, and the amount of the rebate due to the Corporation.
- Manner of payment of rebate.- (1) Subject to any general or special orders of the State Government, the amount payable against any such bill shall be verified and paid to the Corporation, when countersigned for payment by the Secretary to Government (Housing) in Public Works and Housing Department.
(2) Any difference in the amount of rebate claimed in any quarter and the amount of rebate paid for that quarter may be adjusted in the bill for the next quarter.
- Repeal and Saving.- On the commencement of these rules, the Bombay Building Repairs and Reconstruction Board (Claims for and Payment of Rebate) Rules, 1971, and the rules in force immediately before such commencement shall stand repealed :
Provided that, anything done or any action taken under the rules so repealed shall be deemed to have been done or taken under the corresponding provisions of these rules.
Form
Bill for the rebate payable by the State Government to the Bombay Municipal Corporation under sub-section (2) of section 85 of the Maharashtra Housing and Area Development Act, 1976, in respect of the cost of collection of the cess.
| For the quarter ending | * 30th June, 19 |
| * 30th September, 19 | |
| * 31st December, 19 | |
| * 31st March, 19 |
Details of the amounts of the cess credited to Government
| Sr. | Date | Particulars | Amount |
| 1 | 2 | 3 | 4 |
| Total............. |
| (In words) Rupees | |
| Collection charges at 5 per cent, of the amount of cess recovered and credited to Government in the quarter ending | * 30th June, 19 |
| * 30th September, 19 | |
| * 31st December, 19 | |
| * 31st March, 19 | |
| Add balance of dues if any for the previous quarter ending. | * 30th June, 19 |
| * 30th September, 19 | |
| * 31st December, 19 | |
| * 31st March, 19 | |
| Total | |
| Deduct recoveries, if any | |
| Net amount due | |
| Amount actually payable (in words) Rupees | _______________ |
Date ........................
Signature of the Municipal Commissioner or other authorised officer of the Corporation.
* Strike off whichever are not relevant.
Reverse
| Demand No. | |
| Classification, | |
| Major Head and | 245-Other Taxes and and Duties on Commodities Minor Head and Services. |
| Sub-Head | Sub-Head Collection Charges - |
| (a) Bombay Building Repairs and Reconstruction Cess. | |
| (For use in Pay and Accounts Office, Bombay) | |
| Voucher No. | |
| for | 19 |
| Passed for Rs....................... (in words) Rupees | |
Date:.................
............................. Signature of the Secretary to Government (Housing), Public Works and Housing Department.

