Place of visit: Assessment and Collection Department, G/North Ward, Dadar

Date of Visit and time: 23/08/2023 @ 11.00 am. To 01.00 pm

Objective of Visit: To study the working method and the scope of Assessment and
Collection Department, G/North ward , Dadar

I , Deepak Eknath Parab student of LGS DLP batch Roll No.50along with all
student visited Assessment and Collection Department, G/North Ward, Dadar on
23/08/2023. Shri. Sanjay Kawle , Asst. A&C provided the useful information about
the Assessment & Collection department .
Examination and Report:

Assessment and Collection Department is one of the important department

and main source of Revenue of M.C.G.M. As per Section 154 of M.M.C. Act,
Assessment and Collection Dept. has to assess all lands and buildings situated in
the jurisdiction of M.C.G.M. To levy and recover property taxes, Theatre Tax,
tax on vehicle- animal, Properyt tax on building with large residential
premises etc., is the main work of various Sections/Wards of the Assessment &
Collection Depts.

Under the control of Assessor & Collector and under Supervision of Dy.
Assessor &Collector, Asstt. Assessor & collector get the day to day work done
from the staff under his control at ward level. Under the control of M.C., the
administration work is done at Ward level.

Along with this, Assessment & Collection Deptt. carries out the work of
General Municipal Elections. For smooth working of each Ward, two separate
wings namely Indoor & Outdoor are created under the control of Asstt. Assessor
& Collector.

Work of Indoor Staff:

To prepare tax bills and send to tax payers, levy penalty and issue warrant
of attachment to defaulters of payments, as per provisions of B.M.C. Act allow
refund,maintain record of R.V. etc. prepare administrative reports, statistical
figures. Issue the inspection extracts, print assessment list, half yearly bills, bill
books summery of taxes due.
Work of Outdoor Staff:
For the purpose of Inspection of the properties G/North Ward is divided into
various sections and one Ward Inspector is appointed for each section. Under the
supervision of Dy. Supdt./Supdt., Ward Inspectors the properties of his section and
submits inspection report, initiate recovery actions by serving penalty notices and
warrant of attachment etc. submit inspection extract of property if party applies for
the same. Under supervision of Asstt. Supdt., tax is collected at CFC Counter and
receipt is issued to party.

General working procedure of G/North Ward:

Collection Target is allotted to each Ward of Assessment & Collection

Deptt.In order to achieve the target, regular follow up is done by pursuing rate
payers for recovery of taxes. For this purpose, the Property Tax Bills are issued
and served to rate payers under provisions of Sec. 154 of B.M.C. Act. Demand
notices are served on tax defaulters.
If no payment is received penalty notices and warrant of attachment are issued
and served on the defaulters. Public Auction sale is conducted under the sanction
of competent authority for recovery of Municipal dues by giving advertisement in
the local newspapers.
Refund on account of vacancy & over collection is allowed to party under the
sanction of competent authority W.T./S.T. is levied or deleted from P.T.Bills On
payment of Schedule fee, first date of assessment, inspection extract, Duplicate
receipts are issued to applicant. On demand, tax clearance certificate is issued if all
dues are recovered. Abstract of daily collection is prepared and sent to Cash
Section of Head Office.
 Transfer of property cases are disposed off after proper scrutiny, under
sanction of competent authority Maharashtra Tax on building with large residential
premises is levied and recovered and entire work procedure for the same is
followed by this Deptt.

For aforesaid work sanction of competent authorities obtained whenever

necessary.
Capital Value of open land or building or part there of : Capital value of
open land or building shall be fixed under the provisions of the act and these rules
in the following manner , namely :

1. Capital value of open land –

Rate of base value (BV) of a open land according to ready reckoner *
Weightage by multiplication as per user category (UC) (Part I of schedule
‘A’) * permissible or approved floor space index (FSI) * area of land (AL).
CV=BV*UC*FSI*AL

2. Capital value (CV) of a building :

Relative rate of base value (BV) of a building according to ready reckoner *
weightage by multiplication as per user category ( UC) (Parts II,III,or as the case
may be ,IV of schedule ‘A’) * weightage by multiplication as per the nature and
type of building (NTB) (Schedule ‘B’) *weightage by multiplication on account of
age of building (AF) (Schedule ‘C’) *weightage by multiplication on account of
floor factor (FF) for RCC building with lift (Schedule ‘D’) *built-up area (BA)
CV=BV*UC*NTB*AF*FF*BA