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APPORTIONMENT Model Bye-Law No. 67 & MCS Act Section 72

Closed List of 11 Statutory Billing Heads & Ghost Charge Ban

Primary Statute: Maharashtra Co-operative Societies Act 1960 & Model Bye-Law No. 67
Official Gazette: Model Bye-Laws of Co-operative Housing Societies in Maharashtra

Plain English Explanation

Under Maharashtra law, housing societies can only bill members under 11 closed, exhaustive statutory heads. Any charge outside these 11 heads is either Strictly Illegal (e.g. compulsory Festival/Pooja funds under Bye-Law 145 or shifting surcharges) or an Unsanctioned Ghost Charge (e.g. 'Water Tax', 'Development Levy', 'Building Improvement Fund', or generic 'Miscellaneous'). Unless supported by an explicit AGM/SGM resolution date and formula, ghost charges are statutorily invalid.

Statutory Calculation Formula

Valid Maintenance Invoice = Strictly Composed of the 11 Exhaustive Statutory Heads

All 11 heads must be itemized. Charges outside these heads require an explicit General Body resolution and statutory formula.

What is Legally Permitted

Billing members strictly under the 11 statutory heads sanctioned by Model Bye-Law 67.

What is Prohibited by Law

Adding arbitrary heads like 'Water Tax', 'Festival Fund', 'Development Levy', or unitemized miscellaneous surcharges.

Official Gazette Wording & Judicial Precedents

"The charges to be levied on members shall be classified strictly under: (1) Water Charges, (2) Election Fund, (3) Sinking Fund, (4) Repairs & Maintenance Fund, (5) Property Taxes & Municipal Cesses, (6) Building Insurance Premium, (7) Parking Charges, (8) Education & Training Fund, (9) Service Charges, (10) Non-Occupancy Charges, and (11) Late Interest on Arrears."
Judicial Authority & Case Law:

Settled law across Maharashtra Co-operative Courts: Under MCS Act Section 72 and Model Bye-Law 142, Managing Committees possess no authority to create arbitrary or unsanctioned charge heads. Levies outside the 11 statutory heads without explicit General Body sanction under Section 32 are ultra vires and invalid.

What to Do if Your Bill Violates This Rule

Object in writing citing Model Bye-Law 67 and MCS Act Section 72. Demand immediate reversal of all unsanctioned ghost charges.

Pre-Drafted Note for Society WhatsApp Group or Secretary:
Hi everyone, an important legal reminder: Under Maharashtra Model Bye-Law 67, maintenance bills can only include 11 statutory heads (Water, Election, Sinking, Repairs, Taxes, Insurance, Parking, Education, Service, NOC, and Late Interest). Arbitrary charges like Water Tax, Festival funds, or Development levies without AGM approval are legally invalid.
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