The Municipal Taxation Act, 1881

The Municipal Taxation Act, 1881

The Municipal Taxation Act, 1881

ACT No. 11 OF 1881.

[AS ON 1955]

[25th February, 1881.]

An Act to give power to prohibit the levy of municipal taxes in certain cases.

WHEREAS it is expedient to empower Government to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, 1 [naval] 2 [or air-force] service or by the State Government; It is hereby enacted as follows(Preamble.):

Ins. by Act 35 of 1934, s.2 and Sch.

2. Ins. by Act 10 of 1927, s.2 and Sch.I.

2. Municipal Committee defined.

In this Act ” Municipal Committee” 1 includes a Municipal Corporation or a body of Municipal Commissioners constituted by or under the provisions of any enactment for the time being in force.

For the purposes of this Act, every Cantonment Board as defined in the Cantonments Act, 1924 (2 of 1924), is deemed to be a Municipal Committee; see s.97 of that Act.

3. Power of prohibit levy of tax.

Notwithstanding anything contained in any enactment for the time being in force, the Central Government may, by an order in writing, prohibit the levy by a Municipal Committee of any specified tax —

(a) Payable by any person subject to the 1 [Army Act, the Indian Army Act, 1911,] 1 [the Naval Discipline Act 3 [***] the Indian Navy (Discipline) Act, 1934] 4 [the Air Force Act or the Indian Air Force Act, 1932] who is compelled by the exigencies of military, 2 [naval] 5 [or air force] duty to reside within the limits of a municipality; (8 of 1911) (34 of 1934) (14 of 1932)

6 [***]

The Central Government may, by a like order, rescind any such prohibition.

1. Subs. by Act 10 of 1927, s.2 and Sch. I, for ” Army Discipline and Regulation Act, 1879, or the Indian Articles of War “.

2. Ins. by Act 35 of 1934, s.2 and Sch.

3. The words ” or that Act as modified by ” were rep.by the A.O.1950.

4. Subs. by Act 14 1932, s.130 and Sch., for ” or the Air Force Act “.

5. Ins. by Act 10 of 1927, s.2 and Sch.I.

6. The words ” or (b) payable by the Secretary of State for India in Council” were rep.by the A.O.1937.

3A. Power of State Government to prohibit levy of taxes on it.

1 [3A. Power of State Government to prohibit levy of taxes on it.

Notwithstanding anything in any enactment for the time being in force, the State Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the State Government and may by a like order rescind any such prohibition]

1. Ins. by the A.O.1937.

4. Central Government to pay taxes referred to in section 3.

So long as any order made under section 3, prohibiting the levy of a tax on any person mentioned in 1 [***] that section in remains in force, the Central Government shall be liable to pay to the Municipal Committee mentioned in the order the amount which otherwise would have been payable to such Committee by such person:

Provided that the Central Government shall not be liable to pay any sum in respect of any horse which such person is bound, by the regulations of the service to which he belongs, to keep.

The words ” clause (a) of ” were rep.by the A.O.1937.

5. Payments to be made in lieu of taxes referred to in section 3A.

So long as any order made under 1 [section 3A] prohibiting the levy of any tax payable by the State Government, remains in force, in the said State Government shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the State Government may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.

1. Subs. by the A.O.1937, for ” section 3 “.

6. Decision of question arising under this Act.

If any question arises whether any duty is military, 1 [naval] 2 [or air-force] duty within the meaning of this Act, the decision of the Central Government thereon shall be conclusive.

If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the Central Government may, from time to time, appoint in this behalf shall be conclusive.

1. Ins. by Act 35 of 1934, s.2 and Sch.

2. Ins. by Act 10 of 1927, s.2 and Sch.I.

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