G.R. dt. 19th January, 2018- Department of Housing- Sub- Exemption from Repairs Cess for Self-Occupied Property
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Regarding grant of exemption from Repairs Cess for the property bearing Cadastral Survey No.1A/245, D-3196(A), D-3196(4D), D-3196(4E), situated at B.G. Kher Marg, Malbar Hill, Mumbai
Government of Maharashtra
Department of Housing
Government Resolution No:-Punarvi-2017/Pra.Kra.172/DuVaPu-1
Mantralaya, Mumbai-400 032
Date:-19th January, 2018
Reference:-
1] Letter from Assistant Assessor and Collector of Tax/D-Ward, Municipal Corporation for Greater Mumbai, bearing No:-MHE/PRC/21/C/Vik-65663, Dated 10/02/2015.
2] Letter from the Chief Accounts Officer of the Mumbai Building Repairs and Reconstruction Board, Mumbai, bearing No:-MuleAa/DuVaPu/2078/2017, Dated:-03/10/2017.
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GOVERNMENT RESOLUTION:-
From the Reports of the Assistant Assessor and Collector of Tax/D Ward, the Municipal Corporation for Greater Mumbai and the Chief Accounts Officer of the Mumbai Building Repairs and Reconstruction Board, Mumbai, it is seen that the property bearing Cadastral Survey Nos:-1A/245, D-3196(4A), D-3196(4D), D-3196(4E), situated at B.G. Kher Marg, Malbar Hill, Mumbai is a “Self-Occupied Property of the owner and this Cessed building is entirely used for residential user. Moreover, this building has not been reconstructed.
Under the provisions of Section 83(1)(i) of the MHAD Act, 1976, only the buildings in the exclusive occupation of the owners are eligible for obtaining exemption from the Repairs Cess. In case of the property bearing Cadastral Survey Nos:-1A/245, D-3196(4A), D-3196(4D), D-3196(4E), situated at B.G. Kher Marg, Malbar Hill, there is a compliance of the provisions of Section 83(1)(i) of the MHAD
Act, 1976. Hence, pursuant to the decisions rendered by the Hon’ble High Court of Judicature at Mumbai In Writ Petition No:- 4027/1987 – Pearl Mansion Co-operative Housing Society V/s The Municipal Corporation for Greater Mumbai and Writ Petition No:- 1624/1999 – Pragji Vrindavan Premises Co-operative Housing Society V/s Government of Maharashtra, the property bearing Cadastral Survey Nos:-1A/245, D-3196(4A), D-3196(4D), D-3196(4E), situated at B.G. Kher Marg, Malbar Hill, Mumbai is eligible for the grant of exemption from the Cess from the date of application for the said exemption to the Government/Mumbai Buildings Repairs and Reconstruction Board, Mumbai. In furtherance thereof, exemption from Repairs Cess is hereby granted, subject to recovery from the concerned applicant/property holder of the expenditure incurred on the repairs of the said property during the period from the date of application made by the said property holder to the Government for the grant of exemption viz. 04/08/2014, until the service of order pertaining to exemption from Cess upon the applicant/property holder.
This Government Resolution has been made available on the website of the Government of Maharashtra viz. www.maharashtra.gov.inand its Code Number is 201801191707093409 . This Resolution has been attested and issued under digital signature.
By the order and in the name of the Governor of Maharashtra,
Vidya Vasant Damse — Digital Signature
[Vidya Damse]
Under Secretary, Department of Housing
Copy:-
1. The Commissioner, the Municipal Corporation for Greater Mumbai, Mahapalika Bhawan, Fort, Mumbai-01,
2. The Vice-President and Chief Executive Officer, the Maharashtra Housing and Area Development Authority, Bandra (East), Mumbai-51,
3. The Chief Officer, Mumbai Buildings Repairs and Reconstruction Board, GrihaNirman Bhawan, Bandra (East), Mumbai-51,
4. The Assistant Assessor and Collector of Tax, “D” Ward Office, Nana Chowk, Grant Road (West), Mumbai-07,
5. The Chief Accounts Officer, Mumbai Buildings and Repairs Board, GrihaNirman Bhawan, Bandra (East), Mumbai-51,
6. Manek H. Engineer, P-6, CusrowBaug, Shahid Bhagat Singh Marg, Mumbai-400 031,
7. Select File-Desk DuVaPu-1.
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[Text Translated by Adv. Prakash Manohar Chalke-
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