INTORDUCTION: Ø 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 | Senior 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 Cum
Clerk (Out Sources / Contract)
| 022-28174080
|
MIRA-BHAINDAR MUNICIPAL CORPOATION HIERARCHY OF Local Body Tax Department
COMMISSIONER ↓ ADDITIONAL COMMISSIONER ↓ DEPUTY COMMISSIONER (L.B.T.) ↓ ASSISTANT COMMISSIONER ↓ OFFICER ON SPECIAL DUTY ↓ SENIOR 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
| Sr. Clerk | Within
7 day
| Assistant Commissioner, L.B.T.
| 02
| Right of Information Act
Correspondence
| Sr. Clerk | within prescribed time
| Assistant Commissioner. L.B.T.
| 03
| Answer to the letters
from public representatives
| Sr. 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
| Sr. 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
| Senior 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
| Senior 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
|
| 
