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MUNICIPAL TAXATION ACT, 1881
11 of 1881
25th February, 1881
STATEMENT OF OBJECTS AND REASONS "By the twenty-fourth section of the Cantonments Act, 1880. the Governor-General in Council is empowered to prohibit the levy of any tax in a cantonment, or to exempt any person or class of persons from the operation of any tax leviable there. This power was conferred chiefly with a view to the exemption of military men in cantonments situate within the limits of municipalities from certain descriptions of municipal taxation. There arc, however, cases in which, owing to the want of accommodation in cantonments or to some other cause, military men are compelled to reside within the limits of a municipality, but out of cantonments. In such cases the power in question is inapplicable; and it was accordingly proposed by the Select Committee on the Cantonment Bill that the defect should be supplied by a provision lo be inserted in the Bill for the control of Municipal taxation for the introduction of which leave had then been granted. As, however, that Bill is not at present to be proceeded with. it has been thought desirable to make the necessary provisions in a separate Bill; and the present Bill has accordingly been prepared for this purpose. The bill also provides for the exemption of Government property from municipal taxation, recent experience having shown such a power to be necessary".-Gaz. of Ind., 1880. Part V, page 193.
An Act to give power to prohibit the levy of municipal taxes in certain cases. Premable WHEREAS it is expedient to empower
2b[Government] to prohibit, in certain cases the levy of municipal taxes payable by persons in the military, C[naval]4[or air-force] service or by the5[State Government]; It is hereby enacted as follows :-
SECTION 01: SHORT TITLE
This Act may be called the Municipal Taxation Act, 1881. Local extent It extends to the whole of India except6[the territories, which immediately before the 1st November. 1956, were comprised in Part B States];7[* * *].
SECTION 02: "MUNICIPAL COMMITTEE" DEFINED
In this Act "Municipal Committee" 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 03: POWER TO PROHIBIT LEVY OF TAX
Notwithstanding anything contained in any enactment for the time being in force, the8[Central Government] may, by an order in writing, prohibit the levy by a Municipal Committee of any8[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.]10SECTION 03A: POWER OF STATE GOVERNMENT TO PROHIBIT LEVY OF TAXES ON IT
Notwithstanding anything in any enactment for the time being in force, the12[State] Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the12[State] Government and may by a like order rescind any such prohibition.]
SECTION 04: 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 in13[* * * * ] that section remains in force, the b[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 the15[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 05: PAYMENTS TO BE MADE IN LIEU OF TAXES REFERRED TO SECTION 3-A
So long as any order made under16[Section 3A-] prohibiting the levy of any tax payable by the17[State Government],remains in force, the said17[State Government] shall be liable to pay to the Municipal Committee, lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the17[State Government] may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.
SECTION 06: DECISION OF QUESTION ARISING UNDER THIS ACT
If any question arises whether any duty is military,18[naval]19[ or air-force] duty within the meaning of this Act, the decision of the20[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 the20[Central Government] may, from time to time, appoint in this behalf shall be conclusive.
Footnotes:
6. Substituted for the words "Part B States", by 2 A.L.O., 1956. 1st Nov. 1956.
7. The words "and shall come into force at once" were omitted by the Repealing and Amending Act, 1914(10 of19-4).
8. Substituted for the words Governor-General in Council by A.0., 1937.
10. Words "or (b) payable by the Secretary of State for India in Council" omitted by A.O., 1937.
12. Substituted for the word "provincial" by A.L.O.. 1950.
13. The words "clause (a) of' were omitted by A.O.. 1937.
15. Substituted for the words "said Secretary of State in Council", by A.O.. 1937.
16. Substituted for the words ".section 3", by A.0., 1937.
17. Substituted for the words "Provincial Government" by A.L.O., 1950.
18. Inserted by Act, 1934 (34 of 1934), S. 2 and Sch.
19. Inserted by the Repealing and Amending Act. 1927 (10 of 1927), S. 2 and Sch. 1.
20. Substituted for the words "Governor-General in Council" by A.0., 1937.
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