• Wel-Come to Mira Bhayandar Municipal Corporation
Mahatma Gandhi

Mira Bhayandar Municipal Corporation

Swachh Bharat

LOCAL BODY TAX DEPARTMENT

 

Head of the Department

Telephone Number

E-mail

Chandrakant Borse

022-28174080 / 8422811314

lbt@mbmc.gov.in

 

INTORDUCTION :-

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.

 


 

OFFICERS AND EMPLOYEES

  
Sr. No.     
Designations
Contact No.
1
Deputy Commissioner 
022-28174080
2
Assistant Commissioner 
022-28174080
3
 Clerk
022-28174080
4
Computer Operator
022-28174080
5
Peon
022-28174080
6
Officer on Special duty (temporary)  
022-28174080
7
Audit Clerk (temporary)
022-28174080
8
Computer Operator nd Clerk (Out Sources / Contract)
022-28174080

HIERARCHY OF Local Body Tax Department

COMMISSIONER

↓

ADDITIONAL COMMISSIONER

↓

DEPUTY COMMISSIONER (L.B.T.)

↓

ASSISTANT COMMISSIONER

↓

OFFICER ON SPECIAL DUTY

↓

CLERK

↓

COMPUTER OPERATOR

↓

AUDIT CLERK

↓

PEON

 EXHIBIT ”A”

RESPONSIBILITIES AND DUTIES OF OFFICERS AND EMPLOYEES:
Sr. No.

Services AND

Work Details

 Officer/staff Designation

Work completion Duration/

 Tenure

 Contact Officer 
01 Citizen’s Correspondence  Clerk Within 7 day Assistant Commissioner, L.B.T.
02 Right of Information Act Correspondence  Clerk within prescribed time Assistant Commissioner. L.B.T.
03 Answer to the letters from public representatives   Clerk

on Priority basis 

 Assistant Commissioner L.B.T.
04 Government Correspondence, Investigating the complaints received on PM/CM portal, Grievance Redressal Portal , Zero Pendency and submitting proposals for action accordingly  Clerk within prescribed time Assistant Commissioner L.B.T.

STRUCTURE OF LOCAL BODY TAX DEPARTMENT:
Sr. No. Officer/Staff Designation Contact No. Assistant
01 Commissioner  - Personal Assistant
02 Additional Commissioner  - Personal Assistant
03 Deputy Commissioner (L.B.T.) - Personal Assistant
04 Assistant Commissioner (Head of Department) 022-28174080 -
05  Clerk - -
06 Computer Operator -- -
07 Peon - -
08 Officer on Special duty (temporary) - -
09 Audit Clerk (temporary) - -
10 Computer Operator Cum Clerk (Out Sources / Contract) - -

JOB CHART OF OFFICERS AND EMPLOYEES
Sr. No. Designation Nature of Work
1 Hon. Commissioner  To Control all the works of Local Body Tax Department
2 Hon. Additional Commissioner  To control on the works of Local Body Tax Department and to give instruction for improvement of work 
3 Hon. Deputy Commissioner To co-ordinate the functioning of Local Body Tax Department, to control on the works of LBT Department and to give instruction for improvement of work. To take all necessary action for recovery and on development of Local Body Tax. To attend Government/ Ministry level meetings along with Hon'ble Commissioner. To decide the appeal under the LBT provisions and also under the Rights Act, 2005 •
4

Assistant Commissioner

(Head of Department)		 To control the daily works and activities of the employees of the Local Body Tax department. Organizing Local Body Tax Department meetings. Implement the instruction from Higher Authority. Pass the assessment orders under LBT Rule. Working under the Information Rights Act 2005. Acting as Public Information Officer. Disposal of the application recovery To perform duties as directed by Higher Authority time to time.
5  Clerk To see Inward-outward Register, Bank Recovery Statement, Government Correspondence. Complete day to day work and complete the work as per instruction from Higher Authority.
6 Computer Operator To see Quick disposal of correspondence made by public representative, To see the work of PM/CM portal, Grievance Redressal Portal, Zero Pendency and submitting  accordingly. Disposal of E-mail, Type and Print the assessment orders, appeal orders, affidavits, in reply in the court cases. To see and reply various correspondence of M.B.M.C. Any other work as per the instruction of higher authority.
7 Peon To File the Copies, Notices, letters in respective files, To serve the Notices, reminders and letters to LBT dealers. Collect the Bank Statement, Work as per instruction of higher authority
8 Officer on Special duty  To verify the returns, books of accounts of the LBT registered dealers. To help the Assessing officers passing of assessment orders, Recovery of pending dues in respect of Appeals, bring the facts of the case and grounds of appeal to the notice of appellate authority. To help appellate authority for disposal of appeal. In the case  pending in district courts, high courts, details  information regarding facts of the case to be given to higher authority and Law Department of Corporation. Guide the officer and staff working in Local Body Tax Department regarding provisions of Local Body Tax Rules and Act and help them in day to day work.

Sr. No.

 Designation Nature of Work
9 Audit Clerk (temporary) To make up to date list and files in respect of registered dealers under LBT rules. To make up to date register of LBT payment. To take entries of assessment in D.B.A. register. Issue the Notices and reminder in respect of assessment and recovery of LBT dues. Any other work as per the instruction of higher authority.
10

Computer Operator Cum Clerk

 (Out Sources / Contract)		 To make up to date list and files in respect of registered dealers under LBT rules. Make upto date register of LBT payment. To make entries of assessments in D.B.A. register, issue the Notices and reminder in respect of assessment and recovery of LBT dues. Any other work as per the instruction of higher authority

BANK DETAILS:
Sr. No. Name of Bank and Account Number  Contact Number 
1

STATE BANK OF INDIA,BHAINDAR (W)

 A/C No.30479449334
 022-28186448 / 022-28192338 
2

SYNDICATE BANK (MIRA ROAD)

A/C No.54811010000621
 022-28123296
3

INDIAN OVERSEAS BANK BHAINDAR

A/C No.197302000001000
 9892134747
4

HDFC BANK, SHANTI PARK, ( MIRA ROAD )

A/C No.50100015839023
 022-61606161 / 9821969730

Subject – Publication of Audit Report from the Comptroller and Auditor General on the Website

 Notification
Notification Lbt 03 Aug 2016

 

Right to Information 2023 - 2024: 17 Points as per the New Format
Right to Information Act
Local Body Tax (2017-2018) Department – Right to Information Act
Local Body Tax (2016-2017) Department – Right to Information Act
Uploading Local Body Tax Information on the Website

 

 

Sample Application Forms of the Local Body Tax Department