This discussion shall provide insight into what provisions of Law govern LBT.
Local Body Tax, commonly know as LBT is governed by "The Maharashtra Municipal Corporation Act, 1949" (earlier know as The Bombay Provincial Mumbai Corporation Act, 1949). A new chapter XI-B has been inserted in this act to govern the provisions of LBT. This chapter ranges from Section 152P to Section 152T.
Apart from section 152P to 152T, other section of chapter XI-A are also applicable to LBT namely
The State Govt. derives power to levy LBT from Section 152T.
Local Body Tax, commonly know as LBT is governed by "The Maharashtra Municipal Corporation Act, 1949" (earlier know as The Bombay Provincial Mumbai Corporation Act, 1949). A new chapter XI-B has been inserted in this act to govern the provisions of LBT. This chapter ranges from Section 152P to Section 152T.
Apart from section 152P to 152T, other section of chapter XI-A are also applicable to LBT namely
| Section | Heading |
|---|---|
| 152B | Incidence of LBT |
| 152D | Liability in certain cases |
| 152E | LBT Authorities |
| 152F | Registration |
| 152G | Memorandum of sales and purchase |
| 152I | Liability to maintain and produce ac |
| 152J | Search of premises, Seizure of books |
| 152K | Commissioner to have powers of Civil |
| 152L | Offenses and Penalties |
| 152M | Disclosure of information by Municip |
| 152N | Compounding of Offenses |
| 152O | Indemnity |
The State Govt. derives power to levy LBT from Section 152T.
