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TMI BlogThe court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra...The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the scope of the phrase "disputed tax" in Section 406(8) of the Act. It held that the scheme of levy of Local Body Tax (LBT) distinguishes between tax, interest, and penalty. The Rules provide for liability to pay LBT, interest, and penalty separately. The legislature intended "disputed tax" to mean only the tax amount, not interest or penalty. The court distinguished a previous case on property tax penalties, as the present case related to LBT governed by different provisions. The impugned order was quashed, and the matter was remanded for fresh consideration by the appellate authority after giving a personal hearing to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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