THE MUNICIPAL TAXATION ACT, 1881

Preamble. WHEREAS it is expedient to empower 2*[Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, 3[navall 4[ or air-force] service or by the
5[State Government] ; It is hereby enacted as follows:–

[25th February, 1881.]

INDIA CODE, VOL.-IB.

1.Short title. Local extent.

1. Short title. Local extent. This Act may be called the
Municipal Taxation Act, 1881.It extends to the whole of India except 6[the territories which, immediately before the 1st November, 1956, were comprised in Part B
States].

7* * * * *

2.”Municipal Committee” defined.

2. “Municipal Committee” defined. In this Act “Municipal
Committee” 8*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.

3.Power to prohibit levy of tax.

3. Power to prohibit levy of tax. Notwithstanding anything contained in any enactment for the time being in force, the Central
Government may, by an order in writing, prohibit the levy by a
Municipal Committee of any 9specified ta,x payable by any person subjectto the Army Act, 1950, (46 of 1950.) the ,Navy Act, 1957,(62 of
1957.), or the Air Force Act, 1950, (45 of 1950.) who is compelled by the exigencies of military, naval or air-force duty to reside within the limits of a municipality].

10* * * * * *

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

———————————————————————–

1 The Act has been amended in Mysore by Mysore Act 13 of 1974.2 Subs. by the A. O. 1948, for “the Governor-General in Council”.

3 Ins. by Act 35 of 1934, s. 2 and Sch.

4 Ins. by Act 10 of 1927, s. 2 and Sch. I.

5 Subs. by the A. O. 1948. for “Secretary of State for India in
Council”.

6 Subs. by the Adaptation of Laws (No. 2) Order, 1966, for “Part
B states”

7 The words “and shall come into force at once” rep. by Act 10 of
1914 s. 3 and Sch. II.

8 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.

9 Subs. by Act 58 of 1960. s. 3 and Sch. II. for certain words.

10 The words “or (b) payable by the Secretary of State for India in Council” rep. by the A. O. 1937.,

———————————————————————–

4.Power of state Government to prohibit levy of taxes on it.

1[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.]

4.Central Government to pay taxes referred to in section 3.4. 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 2* that section remains in force, the
3[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 4 [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.

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

5. Payments to be made in lieu of taxes referred to in section
3A. So long as any order made under 5[section 3A] prohibiting the levy of any tax payable by the 3 [State Government], remains in force.
the said 6[State Government] shall be liable to pay to the Municipal
Committee, the 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.

6.Decision of questions arising under this Act.

6. Decision of questions arising under this Act. If any question arises whether any duty is military 7[,naval] 8[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 afore-
said 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.

———————————————————————-

1 Ins. by the A. O. 1937.2 The words “clause (a) of” rep, ibid.

3 Subs. ibid.. “Secretary of State for India in Council”.

4 Subs. ibid., for “said Secretary of State in Council”.

5 Subs. ibid. for “section 3”.

6 Subs. ibid., “Secretary of State in Council”.

7 Ins. by Act 35 of 1934, s. 2 and Sch.

8 Ins. by Act 10 of 1927, s. 2 and Sch. I.

————————————————————————

 

Year : 1962

Act :

THE MUNICIPAL TAXATION ACT, 1881.1*ACT No. 11 OF 1881.An Act to give power to prohibit the levy of municipal taxes in certain cases.

Preamble. WHEREAS it is expedient to empower 2*[Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, 3[navall 4[ or air-force] service or by the
5[State Government] ; It is hereby enacted as follows:–

[25th February, 1881.]

INDIA CODE, VOL.-IB.

1.Short title. Local extent.

1. Short title. Local extent. This Act may be called the
Municipal Taxation Act, 1881.It extends to the whole of India except 6[the territories which, immediately before the 1st November, 1956, were comprised in Part B
States].

7* * * * *

2.”Municipal Committee” defined.

2. “Municipal Committee” defined. In this Act “Municipal
Committee” 8*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.

3.Power to prohibit levy of tax.

3. Power to prohibit levy of tax. Notwithstanding anything contained in any enactment for the time being in force, the Central
Government may, by an order in writing, prohibit the levy by a
Municipal Committee of any 9specified ta,x payable by any person subjectto the Army Act, 1950, (46 of 1950.) the ,Navy Act, 1957,(62 of
1957.), or the Air Force Act, 1950, (45 of 1950.) who is compelled by the exigencies of military, naval or air-force duty to reside within the limits of a municipality].

10* * * * * *

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

———————————————————————–

1 The Act has been amended in Mysore by Mysore Act 13 of 1974.2 Subs. by the A. O. 1948, for “the Governor-General in Council”.

3 Ins. by Act 35 of 1934, s. 2 and Sch.

4 Ins. by Act 10 of 1927, s. 2 and Sch. I.

5 Subs. by the A. O. 1948. for “Secretary of State for India in
Council”.

6 Subs. by the Adaptation of Laws (No. 2) Order, 1966, for “Part
B states”

7 The words “and shall come into force at once” rep. by Act 10 of
1914 s. 3 and Sch. II.

8 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.

9 Subs. by Act 58 of 1960. s. 3 and Sch. II. for certain words.

10 The words “or (b) payable by the Secretary of State for India in Council” rep. by the A. O. 1937.,

———————————————————————–

4.Power of state Government to prohibit levy of taxes on it.

1[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.]

4.Central Government to pay taxes referred to in section 3.4. 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 2* that section remains in force, the
3[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 4 [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.

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

5. Payments to be made in lieu of taxes referred to in section
3A. So long as any order made under 5[section 3A] prohibiting the levy of any tax payable by the 3 [State Government], remains in force.
the said 6[State Government] shall be liable to pay to the Municipal
Committee, the 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.

6.Decision of questions arising under this Act.

6. Decision of questions arising under this Act. If any question arises whether any duty is military 7[,naval] 8[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 afore-
said 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.

———————————————————————-

1 Ins. by the A. O. 1937.2 The words “clause (a) of” rep, ibid.

3 Subs. ibid.. “Secretary of State for India in Council”.

4 Subs. ibid., for “said Secretary of State in Council”.

5 Subs. ibid. for “section 3”.

6 Subs. ibid., “Secretary of State in Council”.

7 Ins. by Act 35 of 1934, s. 2 and Sch.

8 Ins. by Act 10 of 1927, s. 2 and Sch. I.

————————————————————————

 

Year : 1962

Act :

THE MUNICIPAL TAXATION ACT, 1881.1*ACT No. 11 OF 1881.An Act to give power to prohibit the levy of municipal taxes in certain cases.

Preamble. WHEREAS it is expedient to empower 2*[Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, 3[navall 4[ or air-force] service or by the
5[State Government] ; It is hereby enacted as follows:–

[25th February, 1881.]

INDIA CODE, VOL.-IB.

1.Short title. Local extent.

1. Short title. Local extent. This Act may be called the
Municipal Taxation Act, 1881.It extends to the whole of India except 6[the territories which, immediately before the 1st November, 1956, were comprised in Part B
States].

7* * * * *

2.”Municipal Committee” defined.

2. “Municipal Committee” defined. In this Act “Municipal
Committee” 8*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.

3.Power to prohibit levy of tax.

3. Power to prohibit levy of tax. Notwithstanding anything contained in any enactment for the time being in force, the Central
Government may, by an order in writing, prohibit the levy by a
Municipal Committee of any 9specified ta,x payable by any person subjectto the Army Act, 1950, (46 of 1950.) the ,Navy Act, 1957,(62 of
1957.), or the Air Force Act, 1950, (45 of 1950.) who is compelled by the exigencies of military, naval or air-force duty to reside within the limits of a municipality].

10* * * * * *

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

———————————————————————–

1 The Act has been amended in Mysore by Mysore Act 13 of 1974.2 Subs. by the A. O. 1948, for “the Governor-General in Council”.

3 Ins. by Act 35 of 1934, s. 2 and Sch.

4 Ins. by Act 10 of 1927, s. 2 and Sch. I.

5 Subs. by the A. O. 1948. for “Secretary of State for India in
Council”.

6 Subs. by the Adaptation of Laws (No. 2) Order, 1966, for “Part
B states”

7 The words “and shall come into force at once” rep. by Act 10 of
1914 s. 3 and Sch. II.

8 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.

9 Subs. by Act 58 of 1960. s. 3 and Sch. II. for certain words.

10 The words “or (b) payable by the Secretary of State for India in Council” rep. by the A. O. 1937.,

———————————————————————–

4.Power of state Government to prohibit levy of taxes on it.

1[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.]

4.Central Government to pay taxes referred to in section 3.4. 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 2* that section remains in force, the
3[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 4 [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.

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

5. Payments to be made in lieu of taxes referred to in section
3A. So long as any order made under 5[section 3A] prohibiting the levy of any tax payable by the 3 [State Government], remains in force.
the said 6[State Government] shall be liable to pay to the Municipal
Committee, the 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.

6.Decision of questions arising under this Act.

6. Decision of questions arising under this Act. If any question arises whether any duty is military 7[,naval] 8[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 afore-
said 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.

———————————————————————-

1 Ins. by the A. O. 1937.2 The words “clause (a) of” rep, ibid.

3 Subs. ibid.. “Secretary of State for India in Council”.

4 Subs. ibid., for “said Secretary of State in Council”.

5 Subs. ibid. for “section 3”.

6 Subs. ibid., “Secretary of State in Council”.

7 Ins. by Act 35 of 1934, s. 2 and Sch.

8 Ins. by Act 10 of 1927, s. 2 and Sch. I
Year : 1962

Act :

THE MUNICIPAL TAXATION ACT, 1881.1*ACT No. 11 OF 1881.An Act to give power to prohibit the levy of municipal taxes in certain cases.

Preamble. WHEREAS it is expedient to empower 2*[Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, 3[navall 4[ or air-force] service or by the
5[State Government] ; It is hereby enacted as follows:–

[25th February, 1881.]

INDIA CODE, VOL.-IB.

1. Short title. Local extent. This Act may be called the
Municipal Taxation Act, 1881.It extends to the whole of India except 6[the territories which, immediately before the 1st November, 1956, were comprised in Part B
States].

7* * * * *

2. “Municipal Committee” defined. In this Act “Municipal
Committee” 8*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.

3. Power to prohibit levy of tax. Notwithstanding anything contained in any enactment for the time being in force, the Central
Government may, by an order in writing, prohibit the levy by a
Municipal Committee of any 9specified ta,x payable by any person subjectto the Army Act, 1950, (46 of 1950.) the ,Navy Act, 1957,(62 of
1957.), or the Air Force Act, 1950, (45 of 1950.) who is compelled by the exigencies of military, naval or air-force duty to reside within the limits of a municipality].

10* * * * * *

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

———————————————————————–

1 The Act has been amended in Mysore by Mysore Act 13 of 1974.2 Subs. by the A. O. 1948, for “the Governor-General in Council”.

3 Ins. by Act 35 of 1934, s. 2 and Sch.

4 Ins. by Act 10 of 1927, s. 2 and Sch. I.

5 Subs. by the A. O. 1948. for “Secretary of State for India in
Council”.

6 Subs. by the Adaptation of Laws (No. 2) Order, 1966, for “Part
B states”

7 The words “and shall come into force at once” rep. by Act 10 of
1914 s. 3 and Sch. II.

8 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.

9 Subs. by Act 58 of 1960. s. 3 and Sch. II. for certain words.

10 The words “or (b) payable by the Secretary of State for India in Council” rep. by the A. O. 1937.,

———————————————————————–

4.Power of state Government to prohibit levy of taxes on it.

1[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.]

4.Central Government to pay taxes referred to in section 3.4. 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 2* that section remains in force, the
3[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 4 [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.

5. Payments to be made in lieu of taxes referred to in section
3A. So long as any order made under 5[section 3A] prohibiting the levy of any tax payable by the 3 [State Government], remains in force.
the said 6[State Government] shall be liable to pay to the Municipal
Committee, the 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.

6. Decision of questions arising under this Act. If any question arises whether any duty is military 7[,naval] 8[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 afore-
said 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.

———————————————————————-

1 Ins. by the A. O. 1937.2 The words “clause (a) of” rep, ibid.

3 Subs. ibid.. “Secretary of State for India in Council”.

4 Subs. ibid., for “said Secretary of State in Council”.

5 Subs. ibid. for “section 3”.

6 Subs. ibid., “Secretary of State in Council”.

7 Ins. by Act 35 of 1934, s. 2 and Sch.

8 Ins. by Act 10 of 1927, s. 2 and Sch. I.