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Local Body Tax was implemented in Mira-Bhaindar Municipal Corporation area
w.e.f. 01.04.2010 vide Government Notification Urban Development Department No.
LBT--0210/CR-15/UD-34(15) dated 20th February, 2010. It is a
tax in place of Octroi. Ø Vide Government Notification Urban Development Department No.
LBT--2015/CR-47/UD-32 dated 01.08.2015. Local Body Tax was not made applicable
w.e.f. 01.08.2015 to those dealers whose Gross Turnover either of Sales or
Purchases was not exceeding Rs. 50 Cores during the year 2014-2015 and from
01.04.2015 onwards. Ø Due to Introduction of ‘Goods and Services Tax’ (G.S.T.)
w.e.f. 01.07.2017, the Local Body Tax was abolished. Ø W.e.f. 01.08.2015 the Corporation is receiving grants from
Maharashtra Government as a reimbursement due to cancellation of LBT w.e.f.
01.08.2015 in respect dealers having Gross Turnover either of Sales or
Purchases below Rs. 50 Crores. Ø Due to implementation of G.S.T. w.e.f. 01.07.2017, LBT was
cancelled and from 01.07.2017 the Corporation is receiving grant under the
Title ‘Goods and Services Tax Grant’. To complete pending work of
Local Body Tax such as assessment of the dealers, recovery of pending dues,
Appeal and Court matters etc. three Officer on Special Duty (O.S.D.) are appointed.
These officers are retired Deputy Commissioner and Sales Tax Officer, from
Sales Tax Department. These officers are appointed as per Deputy Commissioner’s
(Head Quarter) order No. जा.क्र.मनपा/ आस्था/195/2023-24 दि.27/04/2023. FUNCTIONS: Under the provisions of Local
Body Tax Rules and the Maharashtra Municipal Corporations Act 1949 pending
Assessment are to be completed. Pending Dues of Local Body Tax to be
recovered in case of defaults, take action as per provisions of Law, help to
decide the appeal filed by the dealer. Help the Corporation & Law
Department of Corporation in respect of Court and High Court-matters. In case
defaults of payment of dues take action such as Bank Account attachment and
attachment of property as per provisions of property Tax and also action as per
provisions section 152L, guidance to the officers, Employees working in Local
Body Tax Department. POWERS AND DUTIES OF LOCAL BODY TAX DEPARTMENT: In Local Body Tax Department Employees and Officers has to work as per
provisions of following Act and Rules: Ø Acting under The Maharashtra Municipal
Corporations Act 1949, CHAPTER XI, XIA and XI (B) and also section 99, 99A,
99C, 99D, 177. Ø All actions/decisions are to be taken as per
provision of The Maharashtra Municipal Corporation’s (Local Body Tax) Rules. Ø To implement the various circular/
Notifications issued by the Government/Administration from time to time in
this regards. |