In exercise of the
powers conferred by sub-section (1) of section 152T of the Bombay Provincial
Municipal Corporation Act, 1949 (Bom.LXI of 1949) and of all other powers enabling
it in that behalf, the Government of Maharashtra, hereby makes the following
rules, the same having been previously published as required by sub-section (2)
of the said section 152T namely:- These rules may be called the Maharashtra Municipal
Corporations (Local Body Tax) (Amendment) Rules, 2015. In rule 3 of the Maharashtra Municipal
Corporations (local body tax) Rules, 2010 (hereinafter referred to as "the
Principal Rules") in sub-rule (1) the following shall be added, namely: " Provided that for any period starting
on or after 1st April 2015, the dealer whose turnover of sales or turnover of
purchases, during any year, is not less than 50 cr. shall only be liable for
registration." In Rule 17 of the Principal Rules in sub-rule
(1), for clause (b), the following sub clause shall be substituted namely:- “(b) "neither
the turnover of sales nor the turnover of purchases of a registered dealer,
during the year prior to the year starting on 1st April 2015 has exceeded rupees
50 cr. then, the certificate of registration of such dealers shall be deemed to
have been cancelled with effect from 1st August 2015".MAHARASHTRA MUNICIPAL
CORPORATIONS (LOCAL BODY TAX) (AMENDMENT) RULES, 2015
PREAMBLE