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Property Tax – Pune Municipal Corporation – Interesting facts of Amendment Act of 2023 with retrospective effect of 1.4.1970

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Property Tax – Pune Municipal Corporation – Interesting facts leading to Amendment Act XLIV of 2023

On 25.8.2023 the Maharashtra Municipal Corporation of the City of Pune Taxation (Enactment and Amendment of Taxation Rules with retrospective effect and Validation) Act, 2023, came into force. (Maharashtra Government Gazette Extraordinary No.96 Part VIII page 4 dated 25.8.2023) link to the Act – 2023.44.pdf (bombayhighcourt.nic.in)

Deduction of 15% from the annual rent for the period from 1.4.1970 to 31.3.2023 (for 53 years) for determination of annual rent of the property is protected.

Deduction of 10% from the annual rent for determination of property tax is now levied from 1.4.2023 onwards.

The reasons for such retrospective amendment is given in the statement of objects and reasons to the L.A. Bill No.XXX of 2023 – link –LABill2023.30.pdf (bombayhighcourt.nic.in)

“By the letter dated 3.12.1969, the Government of Maharashtra had given sanction to the draft notification of Pune Municipal Corporation to amend sub-rule (1) of Rule 7 of the Taxation Rules to provide for deduction of 15% from the annual rent of the land or building and 40% for self-occupied building of the owner.

However, the said approved draft notification was not finally published  by he PMC in the official Gazette but continued to give said deductions to the owners of the buildings / land.    

The said excess 5% and 40% was not as per the provisions of the Rules”.

 In order to protect such deduction that the Amendment Act of 2023 was enacted with retrospective effect and also to protect the owners from the recovery of excess amount of deduction.

What about the officials and the functionaries of PMC on their failure to publish the draft notification of 1969 in the official gazette.

Is there no mechanism to check if such draft notification was finally published in the Gazette or not.  Who is responsible for the loss to the public exchequer and who will account for such loss?

The Retrospective Amendment Act of 2023 has given rise to many and many more questions.

 

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