G.R. dt. 9th July, 2009 – Department of Revenue & Forest- Sub- 100% Exemption in Non-Agricultural Tax


                                                            Regarding 100% Exemption in Non-Agricultural   

                                                            Assessment Tax to be charged from Co-operative

                                                            Industrial Estates

Government of Maharashtra

Department of Revenue & Forest

Government Resolution No:-NAA-1007/Pra.Kra.81/L-5

Mantralaya, Mumbai-400 032

Date:- 9th July, 2009


Government Resolution No.NAA-10/2002/Pra.Kra.120/L-5, Dated 05.09.2002



            In the State of Maharashtra several industrial estates have been set up by the Maharashtra Industrial Development Corporation. Besides this, co-operative industrial estate societies have set up industrial estates on the lands taken on Lease Agreement from the Government or on the private lands purchased by them. The State Government earns Sales Tax, Profession Tax and the State’s share in Central Taxes due to the industries set up by such co-operative industrial societies. Having regard to this fact and with a view to accelerating the establishment of co-operative industrial estates, the Government, vide its Government Resolution No.NAA-10/2002/Pra.Kra.120/L-5, dated 05.09.2002 had resolved to charge Non-Agricultural Assessment Tax chargeable on the lands of co-operative industrial estates at 1/3rd the rate of prevailing Non-Agricultural rate applicable to industrial purpose.

            Presently, the Government of Maharashtra has declared its new Industrial Investment and Infrastructural Facilities Policy of 2006. As a part of this Policy and with a view to encouraging formation of co-operative industrial estates, the Government has decided to give 100% exemption in Non-Agricultural Assessment chargeable on the lands of co-operative industrial estates which existed as on 01.11.2006, as well as the estates which were/are to be newly formed after the said date. However, those co-operative industrial estates which have paid Non-Agricultural Tax during the period between 01.11.2006 and the date of this Government Resolution shall not be able to claim refund of such tax amount.

            This Government Resolution has been issued with the concurrence of Finance Department, vide its Informal Reference No.358/09/Expenditure-16, Dt.05.02.2009.

            This Government Resolution has been made available on the website of the Government of Maharashtra and its Computer Code Number is 20090709131009001.

            By the order and in the name of the Governor of Maharashtra,



                                                Additional Chief Secretary (Revenue)


1] All District Collectors (10 copies each),

2] All Divisional Commissioners (5 copies each),

3] The Accountant General (Accounts & Entitlement) (1 and 2 Mumbai/Nagpur) (2 copies),   

4] The Accountant General 1 and 2 (Audit), Maharashtra- Mumbai/Nagpur (2 copies each),

5] The Pay & Accounts Officer, Mumbai (2 copies each),

6] The Department of Finance (Expenditure-9/Expenditure-16 Desks), Mantralaya, Mumbai-32 (2 Copies),

7] The Department of Industries, Energy and Labour (Industries-7 Desk)/Mantralaya, Mumbai-32 (2 copies),

8] The Department of Co-operation and Textiles, Mantralaya, Mumbai-32 (2 copes),

9] All Departments in Mantralaya, Mantralaya, Mumbai-32,

10] The Deputy Secretary to Hon’ble Chief Minister, Chief Minister’s Office, Mumbai-32 (2 copies),

11] Private Secretaries to all Hon’ble Ministers, Mantralaya, Mumbai-32 (2 copies),

12] Private Secretaries to all Hon’ble Ministers of State, Mantralaya, Mumbai-32 (2 copies),

13] Secretary to the Hon’ble Chief Secretary, Mantralaya, Mumbai (2 copies),

14] Personal Assistants to all Additional Chief Secretaries/Principal Secretaries/Secretaries, Mantralaya, Mumbai-32 (2 copies),

15] Deputy Secretaries (T-2 Desk),Department of Revenue and Forest,Mumbai-32 (2 copies),

16] Desk Officer and Web Coordinator, (L-1 Cell), Department of Revenue and Forest (2 copies),

17] Select File, L-5 Desk, Department of Revenue and Forest, Mantralaya, Mumbai-32.


[Text Translated by Adv. Prakash Manohar Chalke-

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