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vishwanath jaiswal   05 May 2021

Property tax


we are staying in CHS in mumbai, Maharashtra , landlord has leased his property to developer and he has subleased to us. (No conveyance deed has been done and neither deemed conveyance)

in our property tax documents, our builder name is being reflected, and we are paying property tax to govt authorities

my query

who is liable to pay property tax? members developer or landlord

if we are liable then on property tax our name should be reflected, whats the procedure for that?

Is property tax liable to area measuring less then 500 sft? if no then pls give us circular , if yes then also provide circluar


vishwanath jaiswal



pls help us


 5 Replies

M V Gupta (Advocate)     05 May 2021

From the facts narrated by you I take it that the original land lord gave development rights to the Developer to construct building and sell the flats to various buyers. The buyers formed a cooperative housing society but have not got conveyance of the property in favor of the Society. As such the property tax demands are raised in the name of the person who owns the land/building as per municipal records. As your society has not obtained conveyance, property tax receipts are issued in the name of owner as per record of the BMC.

SHIRISH PAWAR, 7738990900 (Advocate)     05 May 2021


Yes, as society is not formed therefore property tax is issued in the name of builder. As per my opinion, the property area may be more than 500 sq.ft. so BMC has issued property tax bill in the name of builder for total area. If you want to take benefit you have to get the conveyance of property. You can go for deemed conveyance. 

Sankaranarayanan (Advocate)     05 May 2021

I do stand with expert Mr.Gupta ji points

vishwanath jaiswal   05 May 2021



thanks for your valuable advise

as our flat area is less than 500 sft and there are 61 flats all of same size then also we have to pay property tax?

and property tax is liable to pay by flat owners or land owner/developer and in case flat owner is liable to pay then why BMC is issuing bill in name of land owner/developer


can we change the name ?

pls guide us




M V Gupta (Advocate)     06 May 2021

As regards flats which are less than 500 sq ft carpet area, you may contact BMC for exemption. As regards liability  to pay .tax, it may be stated that as per BMC Act, it is primarily on the owner of the property; in his absence, the occupant of the property is liable to pay the tax on behalf of the owner. Such oayment of tax can be claimed as deduction from the lease rent payable to the owner. 

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