Local Body Tax, popularly known by its abbreviation as LBT, is the tax imposed by the Municipal corporation in Maharashtra on the entry of goods into a local area for consumption, use or sale there on.
The tax supersedes the "octroi" system of taxing.
Out of 26 Municipal Corporations in Maharashtra, 25 Municipal Corporations have implemented LBT
Following is list of cities:-
The tax supersedes the "octroi" system of taxing.
The powers to levy LBT are derived from section 127(2) (aaa) of the Bombay Provincial Municipal Corporation Act, 1949. In exercise of the powers conferred by sub section (1) of Section 152T and of all other powers enabling it in that behalf, the Government of Maharashtra, made rules vide Noti. No. LBT-0209/CR-65/09/UD-34, dt. 25th March 2010 namely “Bombay Provincial Municipal Corporations (local body tax) Rules, 2010” (Now The Maharashtra Municipal Corporation (Local body Tax) Rules, 2010) and levied LBT in all Corporations of Maharashtra from 21.08.2012. The name of the Act is changed as The Maharashtra Municipal Corporations Act (Act No. LIX of 1949). The concerned sections are sec. 152B to sec. 152 O except 152C in chapter XI–A and sec 152 P to sec 152 T in chapter XI-B. The Act is governed by Urban Development Department. It extends to the areas of Municipal Corporation. Hence if any trader is carrying on business in more than one Municipal Corporations, he has to obtain registration certificate in each such Corporation separately.
Out of 26 Municipal Corporations in Maharashtra, 25 Municipal Corporations have implemented LBT
Following is list of cities:-
| Thane |
| Bhiwandi-Nijampur |
| Kalyan Dombivali |
| Mira Bhayander |
| Navi Mumbai |
| Ullhasnagar |
| Nashik |
| Kolhapur |
| Pune |
| PCMC |
| Solapur |
| Nagpur |
| Aurangabad |
| Nanded |
| Akola |
| Sangli-Miraj-Kupwad |
| Malegaon |
| Dhule |
| Parbhani |
| Latur |
| Ahmadnagar |
| Vasai Virar |
| Chandrapur |
| Jalgaon |
| Amravati By CA Anand Mutha anandmutha@armutha.in |
