Date: 2025-07-10Category: Not ApplicableState: MaharashtraCountry: India
Part VIII, Ext. No. 63, MAHARASHTRA ACT No. XXXII OF 2025
An Act further to amend the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.
Thursday, 10th July 2025.
**Executive Summary**
This document publishes the English translation of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Sixth Amendment) Act, 2025 (Act No. XXXII of 2025), as authorized by the Governor. It amends the 1965 Act to grant councils the ability to offer penalty rebates on property taxes with State Government approval. The Act is deemed to be in effect from April 30th, 2025.
**Key Points / Main Content**
* **Act Overview:**
* The Act is named the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Sixth Amendment) Act, 2025.
* The Act is numbered as Maharashtra Act No. XXXII of 2025.
* The effective date of the Act is April 30th, 2025.
* **Amendment to Section 150A of the 1965 Act:**
* A new proviso is inserted into sub-section (1) of Section 150A: "Provided that, the Council may, with the approval of the State Government, grant rebate in penalty to any person or class of persons primarily liable for payment of property taxes :".
* The existing proviso in sub-section (1) is changed from "Provided that," to "Provided further that,".
* **Repeal of Ordinance:**
* The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Second Amendment) Ordinance, 2025 is repealed.
* Actions taken under the repealed ordinance are considered to have been done under the corresponding provisions of the principal Act, as amended by this Act.
**Impact Analysis**
**Stakeholder:** Maharashtra Municipal Councils
* **Impact:** Given new power to grant rebates on property tax penalties.
* **Action Required:** Establish criteria and procedures for granting penalty rebates on property taxes, subject to State Government approval.
**Stakeholder:** Nagar Panchayats and Industrial Townships
* **Impact:** Benefit from the amendment which will give power to grant rebates on property tax penalties.
* **Action Required:** Establish criteria and procedures for granting penalty rebates on property taxes, subject to State Government approval.
**Stakeholder:** State Government
* **Impact:** Will be responsible for approving rebate schemes.
* **Action Required:** Review and approve or reject requests from councils for property tax penalty rebate schemes.
**Stakeholder:** Property Tax Payers
* **Impact:** Potential benefit of receiving penalty rebates on property taxes.
* **Action Required:** Follow communications from the council. Review the newly established criteria and procedures for potentially receiving a rebate on property tax penalties.
Key Entities Referenced
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965: The principal act being amended.
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Sixth Amendment) Act, 2025: This act amends the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Second Amendment) Ordinance, 2025: Ordinance being replaced by the Sixth Amendment Act, 2025.
Law and Judiciary Department: The department responsible for publishing the act.
RNI No. MAHENG /2009/35528
महाारााष्ट्र� शाासन रााजपत्र
असाधााराण भााग आठ
वर्षष ११, अंक २७ (३)] गुरूवारा, जुलैै १०, २०२५/आर्षाढ १९, शाके १९४७ ]पष्ृठ े2, किंकमं त : रुपये े२७.००
असाधााराण क्रमांक ६३
प्रााकिंधाकृत प्राकाशान
महाारााष्ट्र किंवधाानमंडळााचेे अकिंधाकिंनयेम व रााज्येपालैांनी प्राख्येाकिंपत केलैेलैे अध्येादेेशा व केलैेलैे
किंवकिंनयेम आकिंण किंवकिंधा व न्येाये किंवभाागाकडून आलैेलैी किंवधाेयेके (इंंग्रजी अनुवादे).
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships
(Sixth Amendment) Act, 2025 (Mah. Act No. XXXII of 2025), is hereby published under the authority
of the Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
Secretary (Legislation) to Government,
Law and Judiciary Department.
MAHARASHTRA ACT No. XXXII OF 2025.
(First published, after having received the assent of the Governor in the
“Maharashtra Government Gazette”, on the 10th July 2025.)
An Act further to amend the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships Act, 1965.
WHEREAS both Houses of the State Legislature were not in session;
AND WHEREAS the Governor of Maharashtra was satisfied that
circumstances existed which rendered it necessary for him to take immediate
Mah. XL action further to amend the Maharashtra Municipal Councils, Nagar Panchayats
of 1965. and Industrial Townships Act, 1965, for the purposes hereinafter appearing;
Mah. and, therefore, promulgated the Maharashtra Municipal Councils, Nagar
Ord. II
Panchayats and Industrial Townships (Second Amendment) Ordinance, 2025,
of 2025.
on the 30th April 2025;
(१)
भााग आठ—६३–१2 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग आठ, जुलैै १०, २०२५/आर्षाढ १९, शाके १९४७
AND WHEREAS it is expedient to replace the said Ordinance by an Act
of the State Legislature; it is hereby enacted in the Seventy-sixth Year of the
Republic of India as follows :-
Short title and 1. (1) This Act may be called the Maharashtra Municipal Councils, Nagar
commencement. Panchayats and Industrial Townships (Sixth Amendment) Act, 2025.
(2) It shall be deemed to have come into force on the 30th April 2025.
Amendment of 2. In section 150A of the Maharashtra Municipal Councils, Nagar Mah. XL
section 150A Panchayats and Industrial Townships Act, 1965 (hereinafter referred to as “the of 1965.
of Mah. XL of
principal Act”), in sub-section (1),—
1965.
(1) before the existing proviso, the following proviso shall be inserted,
namely :—
“Provided that, the Council may, with the approval of the State
Government, grant rebate in penalty to any person or class of persons
primarily liable for payment of property taxes :”;
(2) in the existing proviso, for the words “Provided that,” the words
“Provided further that, ” shall be substituted.
Repeal 3. (1) The Maharashtra Municipal Councils, Nagar Panchayats and Mah.
of Mah. Ord. II
Industrial Townships (Second Amendment) Ordinance, 2025, is hereby repealed.
Ord. II of 2025.
of 2025 (2) Notwithstanding such repeal, anything done or any action taken
and
(including any notification or order issued) under the corresponding provisions
saving.
of the principal Act, as amended by the said Ordinance, shall be deemed to
have been done, taken or, as the case may be, issued under the corresponding
provisions of the principal Act, as amended by this Act.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.