|Head Of Department
||Shri. Omprakash Divate (Dy Commissioner - Tax)
|Telephone / Mobile Number
+91-22-25415501 Extension - 112/113
Activities of Department:
|Smt. Varsha Dixit
||Special Executive Officer - Tax
||Office : +91-22-25415501
Mob/Resi : +91-7045000871
- To prepare demand register for the taxes, invite objections, levy tax on all properties in TMC area and collect the same.
- Confiscate the property and auction the same for non-payment of taxes.
- To collect water charges from citizens in TMC area.
- To assess and collect tax on new properties purchase.
- To levy & collect tax on vacant land.
- To levy & collect taxes pertaining to employment guarantee cess and education cess.
Main Objectives of Department
- Assessment of properties within Thane Municipal Corporation Area.
- Levy and Collection of property tax from property owners/property holders.
- Levy and collection of water charges within Thane Municipal Corporation area.
- Levy & collection of Vacant Land Tax, Non agricultural tax.
Various taxes are imposed on the properties under section 127, 129, 130, 131, 137 and 138 of The Mumbai Provincial Municipal Corporation Act 1949.
Taxes are imposed on all The buildings single stored houses factories and open lands under section 132 of The Mumbai Provincial Municipal Corporation Act 1949.
No property tax is imposed under section 132/08 The Mumbai Provincial Municipal Corporation Act 1949 on the buildings and lands which are use for following purpose.
- Buildings and lands use exclusively for the purpose connected with the disposal of the dead bodies.
- Buildings and lands or any part there of as are occupied and use exclusively for the purpose of public worship public charity.
How is the property tax assessed?
How Ratable value should be fixed has been mentioned in Rule 7 of chapter VIII of the Mumbai Provincial Municipal Corporation Act 1949
Area of the property is taken into consideration which assessing the same to property tax. Ward wise reasonable rent for sq. ft. has been fixed by Municipal Corporation falling within the limits of the Corporation. The reasonable rent fixed for the financial year 2003-2004 has been indicated in appendix 'b' This reasonable rent has been fixed for every square foot area According monthly rental is fixed on the bases of the total area of the premises under occupation and the reasonable rent fixed.
Monthly reasonable rental is fixed after taking into account, the entire area under construction at the time of assessing the same for tax.
However if the still is open the reasonable rent is taken at 50% while assessing the same for rent similarly for an open Terrace The same is taken at 33 % for an area of a balcony The reasonable rent is taken 50% but however if a balcony is closed then the reasonable rent is taken at 100%.
While assessing any building for tax assessment is made from the date from the date the permit is given to it or from the date from which it actually came to the occupied.