MUNICIPAL CORPORATION OF GREATER MUMBAI
No.AC/NTC/1310/2011-12 dated 20.03.2012. In exercise of the powers conferred by clause (e) of sub-section (1A) and sub-section (1B) of section 154 of the Mumbai Municipal Corporation Act (Act No. Bom.III of 1888), and of all other powers enabling him in this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as required under the said sub-section (1B), hereby makes the following rules to provide for the factors and categories of users of buildings or lands and the weightage by multiplication to be assigned to various such factors and categories for the purpose of fixing the capital value of buildings and lands in Brihan Mumbai, namely:-
Short title and commencement,-
(1)These rules may be called the Factors and Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation of Capital Value Rules, 2010.
(2) They shall come into force forthwith.
Definitions,-
In these rules, unless the context otherwise requires:-
(a) "Act" means the Mumbai Municipal Corporation Act (Bom.III of 1888);
(b) "flat" means a separate part or portion of a building used or intended to be used for residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or business, or profession, or vocation;
(c) "hoarding" includes boards used to display advertisements, erected on poles, on the ground or on a building;
(d) "land appurtenant to a building" means open spaces on all sides of a building required to be kept open in accordance with the relevant provisions of the Development Control Regulations for Greater Bombay, 1991 or any such Regulations, for the time being in force;
(e) "luxurious RCC building" includes a RCC building having a swimming pool, whether in use or not, and also any one or more of the following amenities or facilities, namely: –
(i) gymnasium,
(ii) club house,
(iii) jogging track,
(iv) health club,
(v) private terrace as a part of each flat in a building;
(f) "multiplex" means a cinema house having more than one screen within a building;
(g) "open land" includes land not built upon or land being built upon, but does not include land appurtenant to a building;
(h) "Ready Reckoner" means the Stamp Duty Ready Reckoner, for the time being in force, referred to in sub-section (1A) of section 154 of the Act;
(i) "relative rate of base value" means the rate of open land, or rate of land plus residential building, office, shop, commercial or industrial building, as the case may be, as indicated in the Ready Reckoner;
(j) "schedule" means a schedule to these rules;
(k) "section" means a section of the Act;
(l) "star hotel" means hotel classified as a star hotel with a specific number of stars assigned thereto by the Ministry of Tourism, Government of India;
(m) "storage tank" includes a tank, whether underground or on any floor of a building, used for the storage of commodities, except the one used for storage of water;
(n) "tower" includes television tower, cable tower, telecom tower or any other such tower, transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface, or on top, or on any other open space, of a building;
(o) words and expressions used in these rules and not defined,-
(i) but defined in the Act, shall have the meanings respectively assigned to them in the Act, or
(ii) where defined in the Maharashtra Regional and Town Planning Act, 1966 or in the Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the time being in force, shall have the meanings respectively assigned to them in the said Town Planning Act or in the Development Control Regulations, as the context may require.
Capital value of open land,-
Save as otherwise provided in these rules, where, within the precincts of a building there is vacant land other than the land appurtenant to the building, such land shall be treated as open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.
User categories of open land and weightages by multiplication to be assigned thereto,-
User categories of open land shall be as specified in column (2) of Part I of schedule 'A' and the weightages by multiplication to the base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule 'A'.
User categories of buildings or part thereof and weightages by multiplication to be assigned thereto,-
User categories of buildings or part thereof shall be as specified in column (2) of each
of Parts II, III and IV of schedule 'A' and the weightages by multiplication to the relative base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of each of the said Parts II, III and IV of schedule 'A'.
The nature and type of building and the weightage by multiplication to be assigned thereto,-
The nature and type of a building shall be as specified in column (2) of schedule 'B' and the weightages by multiplication to be assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said schedule 'B'.
The weightage by multiplication to be assigned to a building on account of the age thereof,-
The weightage by multiplication to be assigned to a building on account of age factor, for the purpose of fixing capital value, shall be according to the age of the building as shown in column (2) of schedule 'C' and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule 'C'.
The weightage by multiplication on account of floor factor to be assigned to RCC building with lift.-
Weightage by multiplication on account of floor factor to be assigned to a RCC building with lift, for the purpose of fixing capital value, shall be according to the number of floors as shown in column (2) of schedule 'D' and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule 'D'.
Area of hoarding or tower for the purpose of fixing capital value,-
Area of hoarding or tower for the purpose of fixing capital value thereof shall mean—
(a) in the case of a hoarding, the area of the square of the extremities of the poles on which the hoarding is erected plus the area of the hoarding; and
(b) in the case of a tower, the area covered by the extremities of the foundation of the tower.
Built-up area of a flat or a building,-
(1) The total built-up area of a flat shall be reckoned by including the area of the following items, namely—
(i) terrace in exclusive possession,
(ii) mezzanine floor,
(iii) loft (excluding loft in residential flat) or attic,
(iv) dry balcony and
(v) niches; and
(2) The total built-up area of a building shall be reckoned by including the areas of the following items, namely—
(i) total area of the flats in the building computed in accordance with sub-rule
(1),
(ii) basement,
(iii) stilt,
(iv) porch,
(v) podium,
(vi) service floor,
(vii) refuge area,
(viii) entrance lobby,
(ix) lounge,
(x) air conditioning plant room,
(xi) air handling room,
(xii) the structure for an effluent treatment plant and
(xiii) watchman cabin
(3) The built-up area of any of the following items shall not be reckoned while computing the built-up area of a building or part thereof, namely—
(i) lift room above topmost storey,
(ii) lift well,
(iii) stair-case and passage thereto including staircase room,
(iv) chimney and elevated tank,
(v) meter room,
(vi) pump room,
(vii) underground and overhead water tank,
(viii) septic tank,
(ix) flower-bed and
(x) loft in residential flat.
(4) Where only the carpet area of a flat or building is available on the record of the Corporation and the total built-up area thereof, computed in the manner as aforesaid in sub-rule (1), or, as the case may be, sub-rule (2), is not available on such record, then the total built-up area of the flat or, as the case may be, of a building shall be arrived at in the following manner, namely:-
Built-up area = 1.2 x carpet area as available on the record of the Corporation + the
built-up area of the items specified in sub-rule (1), or, as the case may
be, sub-rule (2), unless already reckoned in such carpet area.
Fixation of capital value of a flat or building or part thereof.-
(1) While fixing the capital value of a flat, the capital value of any one or more of the relevant items specified in sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.
(2) While fixing the capital value of a building or part thereof, the capital value of any of the one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added to the capital value of the building or part thereof.
Fixation of capital value of a building where there are tenants,-
The capital value of a building or part thereof which is occupied by a tenant shall be fixed at 75% of the capital value of such building or part thereof; fixed in accordance with the provisions of sub-rule (1), or, as the case may be, sub-rule (2) of rule 11.
Explanation.— For the removal of doubts, it is hereby declared that the provisions of this rule shall not apply to a building or part thereof if,-
(1) it is occupied by a licensee to whom it is given on leave and licence;
(2) it is occupied by an office bearer or officer or an employee of the landlord.
Fixation of capital value of religious buildings,-
The capital value of a religious building which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or the like, and is used or intended to be used for the purpose of religious worship or offering prayers or performance of any religious rites or rituals by a person of, or belonging to the relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a residential building as indicated in the Ready Reckoner; and by applying the relevant weightages by multiplication provided for in these rules.
Fixation of capital value of open terrace,-
If an open terrace in exclusive possession is attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at 40% of the relative rate of base value of such flat, and of residential flat at 10% of the relative rate of base value of such flat; and by applying the relevant weightages by multiplication provided for in these rules.
Fixation of capital value of mezzanine floor, loft and attic floor,-
(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base value of the flat beneath the mezzanine floor; and by applying the relevant weightages by multiplication provided for in these rules;
(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant weightages by multiplication provided for in these rules:
Provided that, where the rate of base value applicable to the mezzanine floor, loft or attic floor having regard to its user is higher or, as the case may be, lower than the rate of base value applicable to the flat beneath such mezzanine floor, loft or attic
floor, the capital value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may be, of such higher or lower rate of base value; and by applying the relevant weightages by multiplication provided for in these rules.
Fixation of capital value of certain other items which are part of a flat or a building or part thereto,-
(1) The capital value of dry balcony and niches shall be fixed at 25% of the relative rate of base value of the flat, if any one of these items are part of the flat; and by applying the relevant weightages by multiplication provided for in these rules.
(2) The capital value of any one or more of the following items, namely:-
(i) porch,
(ii) air-conditioning plant room,
(iii) air-handling room,
(iv) structure for an effluent plant,
(v) watchman cabin and
(vi) refuge area,
shall be fixed at 25% of the relative rate of base value of the building or part thereof, if any one or more of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules.
(i) service floor,
(ii) entrance lobby and
(iii) lounge,
shall be fixed at the relative rate of base value of the building or part thereof, if any of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules.
Fixation of capital value in respect of demolished building,-
(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.
Explanation.— For the purpose of this rule, it is hereby declared that where a building is, or is being, demolished, or has collapsed, resulting in the land on which it stood or stands being rendered open land, or only walls or the like are standing but there is no structure as such which can be occupied, and on such demolition, or collapse, debris or any remains of the demolished or collapsed building are not yet removed, the land beneath such building shall be deemed to be open land.
(2) Where only part of a building is demolished or has partly collapsed and the remaining part is yet occupied by occupiers, land beneath the portion of the building which is demolished or has collapsed shall be deemed to be open land and the portion of the structure which is occupied shall be treated as a building, for the purpose of fixing the capital value thereof.
(3) Notwithstanding anything contained in sub rules (1) and (2), where a cessed building is, or is being, demolished, or has collapsed, the land beneath the building or portion of the building which is demolished or collapsed shall be deemed to be open land and the capital value thereof shall be fixed as open land and assigning thereto a weightage by multiplication of 0.30 of the base value of open land.
The capital value of storage tank,-
The capital value of storage tank shall be fixed in the following manner, namely—
(1) storage tank above the ground level :-
(a) land- at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25,
(b) storage tank – capacity of storage tank in litres multiplied by the rate of Rs.40 per litre, with weightage by multiplication to be assigned thereto on account of age factor as in schedule 'C',
(c) total capital value of a storage tank = total of items (a) and (b).
(2) storage tank below the ground level:-
(a) land – at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25,
Capital value of amenities of luxurious RCC building not to be separately fixed again,-
Where the capital value of a luxurious RCC building is fixed under these rules, then no capital value of the amenities specified in the definition of the expression 'luxurious RCC building' shall be separately fixed for the purpose of levy of property tax.
Valuation of open land capable of utilising more than 1 floor space index (F.S.I.) or transfer of development right (T.D.R.),-
As the Ready Reckoner provides for the rate of base value of open land with 1 floor space index, open land which is capable of utilizing more than 1 floor space index or any transfer of development right, shall be valued at an increased rate in proportion to the higher floor space index or transfer of development right proposed to be utilized and approved under the building plan submitted to the Corporation for approval.
Capital value of open land or building or part thereof,-
Capital value of open land or building shall be fixed under the provisions of the Act and these rules in the following manner, namely:-
(1) Capital value (CV) of open land—
Rate of base value (BV) of an open land according to Ready Reckoner
X weightage by multiplication as per user category (UC) (Part I of
schedule 'A') X permissible or approved floor space index (FSI) X area
of land (AL)
CV = BV x UC x FSI x AL
(2) Capital value (CV) of a building—
Relative rate of base value (BV) of a building according to Ready
Reckoner X weightage by multiplication as per user category (UC)
(Parts II, III, or as the case may be, IV of schedule 'A') X weightage by
multiplication as per the nature and type of building (NTB) (schedule
'B') X weightage by multiplication on account of age of building (AF)
(schedule 'C') X weightage by multiplication on account of floor factor
(FF) for RCC building with lift (schedule 'D') X built-up area (BA)
CV = BV x UC x NTB x AF x FF x BA
Examples.— Some examples based and worked out on the formulae as aforesaid are shown in the Appendix.
Non-application of Guidelines of Stamp Duty Valuation,-
Notwithstanding anything contained in the "Important Guidelines of Stamp Duty Valuation" as specified in the Ready Reckoner, the provisions made in these rules shall have primacy over those guidelines and none of those guidelines shall apply for fixing capital value under the Act and these rules.
DETAILS OF FACTORS AND USER CATEGORIES OF BUILDINGS AND LAND AND WEIGHTAGES BY MULTIPLICATION TO BE ASSIGNED THERETO
SCHEDULE – A
(See rules 4 and 5)
Part – I
User categories of open land and corresponding weightages by multiplication
No. User category of open land Weightage by multiplication to the base value
(1) (2) (3)
1. Airport land :-
(a) Land used for movement and parking of aircraft
including runway and taxying bay
(b) Any land other than land covered by entry (a) 1.00
2. Amusement park 1.25
3. Golf course 1.25
4. Land around weighbridge 1.25
5. Land of open air theatre 0.10
6. Land of stadium where no tickets are sold for entry 0.10
7. Land of stadium where tickets are sold for entry 1.00
8. Land of petrol pump / service station / LPG, CNG station / kerosene station 1.25
9. Open air electric sub-station 1.25
10. Open land – non-residential:-
(a) Commercial 1.25
(b) Industrial 1.10
11. Open land – residential 1.00
12. Open land under reservation:-
(a) Partial impermissibility 0.10
(b) Total impermissibility 0.01
13. Quarry 1.25
14. Racecourse:-
(a) Land occupied by racing track 1.25
(b) Land other than the land of racing track 0.01
15. Salt pan 0.01
16. Water reservoir 0.01
PART – II
User categories of residential buildings and corresponding weightages by
Sr. No. User category of residential building or part thereof Weightage by multiplication to the related base value
1. Bungalow 1.25
2. Car park in stilt, or basement, or podium 0.25
3. Clubhouse and any other amenity in co-operative housing society used by its members 1.00
4. Duplex flat / apartment 1.25
5. Enclosed garage 0.25
6. Penthouse 1.25
7. Room, or flat, or apartment, or tenement and the like 1.00
8. Row house 1.25
9. Society office 0.10
10. Swimming pool 1.00
PART – III
Shops / Commercial Buildings
User categories of Shops /Commercial Buildings and corresponding weightages by multiplication
User category of Shop/ Commercial Building or part thereof
Weightage by
to the related
1. Advertisement hoarding 1.00
2. Airport buildings 1.10
3. Asset management company and trustee company
of Mutual Fund 1.20
4. Automatic Teller Machine Center and Money
Changing Center 1.20
5. Bank 1.20
6. Car parking in stilt / basement / podium 0.25
7. Cinema hall / theatre / drama theatre 1.00
8. Club house, etc. (excluding the one in co-operative
housing society used by its members) 1.00
9. Co-operative credit society 1.00
10. Coaching class 1.00
11. Commodity exchange 1.20
12. Departmental store and shopping center 1.10
13. Dispensary, clinic and pathological laboratory 1.00
14. Educational institution 0.70
15. Electric sub-station of a commercial building 0.80
16. Electric sub-station of a residential building 0.10
17. Enclosed garage 0.25
18. Film shooting studio 1.00
19. Godown / storage / warehouse 1.00
20. Hangar and workshop at airport 1.10
21. Hospital 1.00
22. Hotel – five star and above 1.25
23. Hotel upto four star and service apartment 1.10
24. Life and non-life insurance corporation or company 1.20
25. Mall 1.25
26. Mangal karyalaya/hall/ community hall / convention
hall / party hall, etc. (air-conditioned) 1.20
hall / party hall, etc. (non-air-conditioned) 1.10
28. Multiplex 1.25
29. Non-banking financial institution 1.20
30. Nursery, kids' corner, playgroup 0.70
31. Nursing home 1.00
32. Office 1.00
33. Open air theatre – stage and other structures 0.30
34. Passenger terminal at airport 1.10
35. Private health club, gymnasium 1.00
36. Restaurant with bar 1.10
37. Securities Exchange Board of India 1.20
38. Shop 1.00
39. Society office 0.25
40. Special car parking structure (with or without
mechanical lift) 1.00
41. Stable 0.80
42. Stock exchange 1.20
43. Structures ancillary to petrol pump or service
station or LPG or CNG station or kerosene station 1.00
44. Super-speciality hospital 1.20
45. Swimming pool (where entry fee or membership
fee is charged) 1.00
46. Tiers of seats for spectators in a stadium where
tickets are sold 0.60
no tickets are sold 0.06
48. Tower 1.00
49. Un-starred hotel 1.00
50. Weighbridge 1.00
PART – IV
User categories of industrial buildings and corresponding weightages by
User category of industrial building or part thereof
1. Car parking in stilt /basement /podium 0.25
3. Factory including refinery 1.25
4. Industrial estate 1.25
5. Service industrial estate 1.05
7. Workshop 1.25
SCHEDULE – B
(See rule 6)
Weightages by multiplication to be assigned to a building on account of
nature and type of building
Nature and type of building or part thereof Weightage by
1. Luxurious RCC building 1.20
2. RCC building other than luxurious RCC building 1.00
3. Pucca building excluding chawl 0.70
4. Semi permanent/Kachha building including chawl 0.50
Explanation.— For the purposes of this schedule:-
(a) RCC building means a building having RCC columns/walls.
(b) pucca building /structure shall include following non-RCC building /structure
(i) steel frame structure, or
(ii) load bearing structure, or
(iii) any type of non-RCC structure having brick or stone wall, or
(iv) hoarding
(c) semi-permanent/kachha building means any other type of building/ structure not covered by any of the above three categories and includes temporary structures made from any material whatsoever.
SCHEDULE – C
age of the building
Sr.No. Age Weightage by
1. 0 to 5 years 1.00
2. More than 5 years up to 10 years 0.97
3. More than 10 years up to 15 years 0.94
10. More than 45 years up to 50 years 0.73
11. More than 50 years 0.70
SCHEDULE – D
floor factor for a RCC building with lift
Sr. No. Floor Weightage by multiplication
1. Basement used for car-parking 0.70
2. Basement used for other than car parking 1.00
3. Lower ground floor 1.00
4. Upper ground floor 1.00
5. Ground floor 1.00
6. From 1st to 4th floor 1.00
7. From 5th to 10th floor 1.05
8. From 11th to 20th floor 1.10
9. From 21st to 30th floor 1.15
10. From 31st to 50th floor 1.20
12. From 76th to 100th floor 1.30
13. Above 100th floor 1.35
(See Rule 21)
EXAMPLES FOR FIXATION OF CAPITAL VALUE
(1) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT
Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 6 years 0.97
Floor number 12 1.10
Built-up area 80 sq. mtr not applicable
= 80600 X 1.00 X 1.00 X 0.97 X 1.10 X 80
C.V. = Rs.68,80,016
(2) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT
Floor number 2 not applicable
CV = BV X UC X NTB X AF X BA
= 80600 X 1.00 X 1.00 X 0.97 X 80
C.V. = Rs.62,54,560/-
(3) OFFICE IN A BUILDING WITHOUT LIFT HAVING A MEZZANINE FLOOR
Relative rate of base value Rs.108000 Not applicable
User category Office 1.00
Floor number Ground floor not applicable
Built-up area 80 sq. mtr. not applicable
Built-up area of mezzanine floor 20 sq.mt. 0.70
(1) CV of Flat = BV X UC X NTB X AF X BA
= 108000 X 1.00 X 1.00 X 0.97 X 80
(2) C.V. Mezzanine floor = BV x UC x NTB x AF x BA
= (108000 x0.70) x1.00 x 1.00 x 0.97 x 20
= 14,66,640
(3) Total Capital Value = (1) + (2)
= 82,94,400 + 14,66,640
= Rs. 98,47,440
(4) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT HAVING OPEN TERRACE IN EXCLUSIVE POSSESSION ATTACHED TO THE FLAT
Built-up area of open terrace 10 sq.mtr. 0.10
(2) C.V. Open terrace = BV x UC x NTB x AF x BA
= (80600 x 0.10) x1.00 x 1.00 x 0.97 x 10
= 78,182/-
= 62,54,560 + 78,182
= Rs. 63,32,742/-
Age of building 36 years 0.79
C.V.= Rs.56,03,312
(7) OFFICE ON 12TH FLOOR IN A BUILDING WITH LIFT
Relative rate of base value Rs.1,08,000 not applicable
= 108000 X 1.00 X 1.00 X 0.97 X 1.10 X 80
(8) OFFICE IN A BUILDING WITHOUT LIFT
(9) OFFICE IN A BUILDING ON 12TH FLOOR WITH LIFT
(10) OFFICE IN A BUILDING WITHOUT LIFT
Relative rate of base value 1,08,000 not applicable
C.V. = BV X UC X NTB X AF X BA
(11) OPEN LAND IN ISLAND CITY
Rate of base value Rs.36,400 not applicable
Nature and type of building not applicable not applicable
Age of building not applicable not applicable
F.S.I. Factor 1.33 1.33
Land Area 80 sq. mtr. not applicable
CV = BV X UC X FSI X LA
= 36400 X 1.00 X 1.33 X 80
(12) OPEN LAND WHERE RESIDENTIAL BUILDING PLAN WITH HIGHER F.S.I. HAS BEEN APPROVED
User category Open Land (Resi) 1.00
(13) OPEN LAND IN SUBURBAN AREA