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CHAPTER – I INTRODUCTION

1.1 Title of the Research Study: “A Study of Municipal Taxes & Charges Levied by PMC on Slum Dwellers in City.”

1.2 Background of the Research Study: According to Census of India Pune is the 8 th largest city and 8 th largest metropolis in India, and the 2 nd largest in the state of Maharashtra after Mumbai. As per 2001 Census, population of Pune is 25,38,473 out of that 40 % population is slum dwellers. Pune Municipal Corporation is well known as Pune Mahanagar Palika Serving Citizens from last six decades. Pune is one of the historical cities of India which has been known as Oxford of East. Pune is the administrative capital of district . The city of Pune is managed by the Pune Municipal Corporation (PMC) . It was established on 15 th February 1950. It is governed by The Bombay Provisional Municipal Corporation Act 1949. The Corporation consists of directly elected councilors w ho are led by the . Mayor is a titular position mainly acting as an ambassador and representative of the city. Actual executive power is vested in the Municipal Commissioner, an officer of the Indian Administrative Service. Municipal Commissioner is appointed by the Government of Maharashtra.

Source: Pune Municipal Corporation –City Development Plan 2006 -2012 2

Apart from the Pune Municipal Corporation, four other administrative bodies are active within the Pune Metropolitan Area:  Cantonment Board (KCB), responsible for Khadki, Pune - 3.  (PCB), responsible for Pune Cantonment Pune -1.  Road Cantonment Board, responsible for the area.  - Municipal Corporation (PCMC) for Pimpri-Chinchwad and its surroundings.

The Ministry of Statistics & Program Implementation (MoSPI) released the data for the 69 th round survey of the National Sample Survey Organization (NSSO) on urban slums in India. According to this data there has been a 25 % rise in slum population from 2001 to 2011. 70 % of slum population lives in 6 states with Maharashtra contributing 18% of the total slum population followed by Andhra Pradesh, West Bengal, Uttar Pradesh, Tamil Nadu & Madhya Pradesh. It means the slum population in the country has been increased from 5.23 crore in 2001 to 6.59 crore in 2011. According to this data in 2011 a total of 33,510 slums were estimated to be present in the urban areas of India. About 41 % of these were Notified and 59 % Non-Notified. According to census India 2011, Pune Municipal Corporation has population of 3,124.458. Pune is second largest in state of Maharashtra after Mumbai. As per the secondary data collected by Pune Municipal Corporation, there are 564 slums in Pune City, out of that 353 are notified slums and 211 are non-notified slums. With growing economic activity in Pune, the slum population has been increasing at a tremendous rate. It is observed that during 1961 the annual growth in slum population was about 9.6 % against the total growth in population at 2.19 %. During 1971 the annual growth in slum population was about 10 % against the total growth in population at 3.5 %. This trend continued further but at a lower pace and picked up again in 2001. In terms of proportion of the population living in the slums, it has also increased from 15 % in 1961 to 40 % in 2001. It shows tremendous growth in slum population. This increased slum population has created pressure on the infrastructure services. According to UN-Habitat Report 2006, almost one billion people are living in urban slums around the world. Recent estimates reveal that there will be 1.4 billion slum dwellers in the world by 2020. With rapidly growing slum population, Questions of slum maintenance & Questions of funds generation for the same, has been arising before world. Due to constant and rapid growth in slum population there is urgent and serious need to focus on this topic. 3

Due to tremendous growth in Pune’s slum population and pressure on the existing basic services to slums which is provided by Pune Municipal Corporation and continuous financial burden for maintenance of slums, there is need to study the annual slum service charges collection, municipal taxes, which is source of fund for PMC. Therefore the researcher wants to study the municipal taxes and charges levied by PMC on slum dwellers in Pune city which is the need of an hour.

1.3 Rationale of the Research Study: The Researchers family stays in Private road Slum Area Pune from last 75 years. While benefiting the slum improvement schemes by Pune Municipal Corporations such as “NAGAR VASATI VIKAS YOZANA”, “BSUP-Basic Services to Urban Poor”, Government Redevelopment scheme for sanitation blocks, The Walmiki-Ambedkar Awas Yozna, PHOTO PASS Schemes, Slum Rehabilitation Schemes etc. Researcher used to discuss with its officers, the contribution of slum dwellers in sources of finance of Municipal Corporation and role of Municipal Corporation in development of slum areas. During these discussion one thing which always came up was that, there are constant growth in slum population, and pressure on existing basic services to slums which are provided by Municipal Corporation. Expenditure on these slum services are higher than collection of Municipal Taxes from slum dwellers. All financial burdens for slum maintenance & improvement are sharing by Pune Municipal Corporation (PMC), Government of Maharashtra (GoM), Government of India (GoI). To improve the housing stock and civic infrastructure facilities for slum dwellers, a number of schemes are being implemented with support of PMC/GoM/GoI.

The Researcher also observed that many slum dwellers in Pune Municipal Corporation pay their Municipal taxes and charges at the time of taking Electricity connections and Water Connections, or at the time of Rehabilitation schemes. Slums are the vote banks so nobody make them aware or imposed rule of tax payments. Due to this reason whenever question comes about slum dwellers financial contribution and participation in slum improvement and up gradation, it bec ome s issue of political interference. It is also observed that, there is lack of mechanism which can prevent the formation of new slums. The best solution for the problem is local long-term strategies for improving the lives of slum dwellers. Local governments should develop strategies to prevent the formation of new slums with the help of Inhabitant/ slum Dwellers. 4

On this background the Researcher started thinking more and more about exploring the topic further. The experience and interest in Slum area motivated the researcher to study the Municipal Taxes and charges levied by Pune Municipal Corporations on slum dwellers. Researcher observed that various slum improvement activities are not rightly focused on revenue generation by PMC. As making ‘Slum Free City’ is a long term process but slum free city through sustainable slum development and sustainable slum development through slum dwellers participation can be possible. And small but regular financial contribution and slum dwellers participation in slum policy making can play vital role in development process. From last five decades this subject remains unfocused.

Slum free city is one of the indicator of national development, for that purpose the role of urbane local bodies and the role of Slum dwellers are equally important. Urbane local bodies should have effective mechanism and flexible taxes & charges collection systems which will reach till each and every slum dwellers who are aware about their duty to pay tax. The Researcher has observed that there is a change in the structure after rehabilitations of slums.

1.4 Statement of the Problem: In this study Researcher has focused on municipal taxes & charges levied by Pune Municipal Corporation on slum dwellers.

Tax in India is levied by the Central Government and the State Government. Some minor Taxes are also levied by the local authorities such as Municipal Corporation, Municipalities, and City Councils or Local Councils etc. The revenue collection of PMC has grown up to Rs.2320 crore in 2008-09 from 361.29 crore in year 1998-99. The population has increased from 15 lackhs in 1991to 40 lacks in 2011 and projected to cross 60 lakhs in 2020. The growth of population, revenue and the rate of infrastructure development are not commensurate with each other. Therefore there are serious problems of development of city.

PMC is major civic body. In terms of population pun is rapidly increasing city with influx of people from different places. It is having long history of six decades of 5 development. As per 2001 Census, population of Pune is more than twenty five lacks, out of that 40% populations are slum dwellers. The expenditure on slums maintenance is higher than income from slums. The expenditure on slums is lesser than requirements. The facilities & services provided by PMC are much lesser than requirements.

However with increase in population and slum population, increase in expenditure on basic services to society & enlarged avenue of activities, the corporation becoming complex structure. It needs to develop more systematic, programmatic and financial approach towards slum improvement activities.

From this point of view study of Municipal taxes & charges levied by PMC on slum dwellers becomes very important. Slum Improvement activities are not rightly focused by PMC for revenue generation. Due to absence of proper mechanism of collection from slum, the share of Municipal taxes & charges from slum dwellers are very less in total revenue. Hence income from slums is less than expenditure on slums but right focused on revenue generation activities can be possible with development of proper mechanism of regular collection and further which can play vital role in total income from slums in PMC. Hence the present study has its own importance.

The study focused on: • Pune Municipal Corporations administration structure, non-notified, notified slum areas, their acts and facilities for development. • Slum rehabilitation under Pune Municipal Corporation. • The pattern of collection of municipal taxes and charges from slum dwellers. • The pattern of collection of municipal taxes and charges from rehabilitated slum dwellers. • Causes and remedies of less collection of municipal taxes and charges by slum dwellers.

The Researcher judges the change in the pattern of collection of municipal taxes and charges after rehabilitation of slum dwellers and suggests measures to improve the same. 6

Considering this bench mark the researcher has studied the municipal taxes & charges levied by PMC. Therefore the title of the study is “A study of municipal taxes & charges levied by PMC on slum dwellers in Pune city”.

1.5 Objectives of the Research Study: The objectives of the research study of municipal taxes & charges levied by PMC on slum dwellers in Pune city are summarized as follows: 1. To study the objectives of PMC behind notifying slums and to study whether these objectives are accomplished or not. 2. To study the PMCs revenue & expenditure on slum improvement activities, like Notification & Rehabilitation of slums. 3. To study the pattern of collection of Municipal Taxes and Charges from slum dwellers of PMC. 4. To Study the pattern of collection of Property taxes after rehabilitation of slums. 5. To evaluate the opinions of PMC officers, corporators, social workers, NGOs regarding existing Municipal Charges & Taxes system. 6. To analyze the opinions & views of slum dwellers regarding existing Basic Services provided and Municipal Charges & Taxes levied by PMC . 7. To suggest the measures to improve the Municipal Charges & Taxes collections.

1.6 Hypothesis of the Research Study: The hypotheses for present study are; 1. There is no significant difference in the level of satisfaction expressed by slum dwellers regarding various PMC facilities. 2. There is no significant difference in the level of satisfaction expressed by rehabilitated slum dwellers regarding various PMC facilities after rehabilitation. 3. Payment of Property Tax by the Rehabilitated slum dwellers at PMC does not ensure satisfaction regarding service provided by tax collection centre. 4. The objectives of PMC behind notifying slums are accomplished. 5. Collection of Municipal Taxes & charges from slum dwellers are very less due to lack of focused approach by PMC.

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1.7. Research Methodology: Any research depends upon its methodology which gives maximum perfection to research study. Two types of data had been collected, studied and analyzed:  Primary Data: This was collected through Questionnaire, Interviews and Formal, Informal discussions.  Secondary Data: This was collected from Annual published report & data of PMC, report published by various consulting authorities, Report published by local news papers, books, periodicals, journals, magazines and some information from the internet

Such collected data is systematically analyzed by using percentage analysis and time series trend analysis. Conclusions are arrived at, whether the hypothesis is proved or not.

The present study was based on the time series of secondary data pertaining to the period from 2007 to 2011 (5 years) for PMC. The data collected from annual reports of Pune Municipal Corporation (PMC), National Urban development Authority ( NUDA), Slum Rehabilitation Authority (SRA), City Development plan, etc.

Pune Municipal Corporation is divided under 4 Divisional officers and 14 Divisions for the smooth functioning of PMC. That is why CLUSTER SAMPLING TECHNIQUE is adopted.

1. At the first stage all Divisions officers have selected by census method for the purpose of study. 2. At the second stage all 14 divisions were categorized according to Rehabilitated Slums and Notified Slums (Which is liable for rehabilitation and established before 1995). In Rehabilitated Slums 10 % random cluster Sampling is selected and in Notified Slums 5% random cluster Sampling is adopted. 3. At third stage – for all Rehabilitated Slums PROPERTY TAXES DATA (Financial as well as Other Data) collected from Annual Reports of The Pune Municipal Corporation. 8

4. At fourth stage - for all notified slums MUNICIPAL TAXES & CHARGES DATA (Financial as well as other data) collected from annual reports of the Pune Municipal Corporation. 5. At fifth stage – Survey method and questionnaire method applied to study the awareness of notified slum dwellers of “Why to Pay Municipal Charges or Property taxes after rehabilitation and check their regularity.

Primary data were collected through Questionnaire from 4 Divisional/Zone Officers, 14 Divisional offices and selected Corporators to study the Government approach to collect municipal charges from slum dwellers, Property taxes from rehabilitated slum dwellers. To evaluate the opinion of PMC Officers, Corporators, policy makers, social workers & NGO’s regarding existing municipal taxes system, rehabilitation and slum free city and its impact on collection of Property taxes.

Primary data also collected through interview of head of Property tax department of Pune Municipal Corporation and interview of head of Slum Rehabilitation Authority.

Universe population & sampling o For the purpose of the study the institutional universe is Pune Municipal Corporation. o The territorial universe is Pune City. o The time duration of the study is 5 years from 2007 to 2011. o The study involves different stakeholders. They constitute the universe of the study. The stakeholders who studied are i. The Notified slum dwellers. ii. The Rehabilitee slum Dwellers under Slum Rehabilitation Authority iii. The Corporators of PMC iv. The Officers of PMC v. NGOs & Zopadpatti Suraksha Dal vi. Builders from Slum Rehabilitation Authority

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Respondents class • The Notified slum dwellers & The Rehabilitee slum dwellers under Slum Rehabilitation Authority

This is very important segment of the study. This class of respondent is consider in order to know the opinion about services provided by PMC, Municipal Taxes, charges paid, and mechanism of PMC. Details of the respondent’s class are given here.

Table No. 1.1: Data of the Notified Slum Dwellers

Actual S. Respondents Sample Population Questionnaire Method N. class size collected (No. of Respondents ) 1. The Notified slum 17700 885 1000 5% Random dwellers. Cluster sampling 2. The Rehabilitee 3720 372 500 10% Random slum Dwellers Cluster sampling

Justification: Researcher has selected notified slums for study. Hence method selected is Random cluster sampling. The study is restricted to the Pune Municipal Corporation (PMC). In PMC six wards were selected for the study, the reason is the number of slum structures are more than 10000 and they are situated on private land. The wards are Ghole Road, Dhole-Patil Road, Hadapasar, Sangamwadi, Bhavani Peth, Tilak Road.

Table No. 1.2 Slum locations in the 14 administrative ward offices of the Pune municipal corporation.

No. Of Slums No. Of No. Of Slums 14 Administrative No. Of No. Of Involved In No. Of Notified Involved In Ward Slum Notified Rehabilitation S. Slums Slums Rehabilitation Structure Slums With Sra N. Structure With Sra Structure 1. Aundh 34 8,682 20 6,548 2 579 2. 23 12,887 12 7933 10 6,010 3. Ghole Road 50 15,038 31 13294 17 6919 4. -Karvenagar 27 10,675 11 3,177 4 1,016 5. Dhole-Patil Road 62 16,177 25 6789 10 2120 6. Hadapasar 56 16,256 19 7616 13 4423 7. Ahamadnagar Road 13 5,871 7 4,623 5 1,138 10

No. Of Slums No. Of No. Of Slums 14 Administrative No. Of No. Of Involved In No. Of Notified Involved In Ward Slum Notified Rehabilitation S. Slums Slums Rehabilitation Structure Slums With Sra N. Structure With Sra Structure 8. Sangamwadi 53 21,231 19 11582 4 1739 9. Bhavani Peth 62 12,933 38 9157 14 4687 Kasba- 10. 12 2,161 3 733 2 760 Visrambaugwada 11. Sahakarnagar 27 13,828 21 13,368 7 7,203 12. Tilak Road 42 16,958 20 13464 13 10357 13. Bibvewadi 11 3,820 8 1,781 2 468 14. Dhankavdi 5 1,066 4 981 0 0 Total 477 1,57,583 238 101,046 103 47419

Source taken from SLUM ATLAS prepared by NGO MASHAL along with The Pune Municipal Corporation’s Urban Community Development Department and another NGO CHF International

Table No. 1.3 Selected 6 slums having no. Of slums more than 40 and situated on government land Name Of The No. Of Declared / Total 5% Random Actual Cluster Notified Slums But Population Cluster Questionnaire Collected (Administrative Land Ownership Is (No. Of Slum Sample (No. Of Respondents ) Ward) With Government Structure) Ghole Road 2 926 46.3 50

Dhole Patil Road 11 3390 169.5 200

Hadapsar 6 3422 171.1 190

Sangamwadi 10 9100 455 460

Bhavani Peth 4 745 37.25 90

Tilak Road 1 117 5.85 10

Total 34 17700 885 1000

• The Rehabilitee slum dwellers under Slum Rehabilitation Authority Slums those are Rehabilitated with SRA are selected for study. Hence method selected is Random cluster sampling. The study is restricted to the Pune Municipal Corporation (PMC). In PMC Four wards were selected for the study, the reason is the number of slum structures are more than 10000 and they are situated on private land and are rehabilitated after 1995. The wards are Ghole Road, Hadapasar, Bhavani Peth, Tilak Road.

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Table No. 1.4 Selected 4 Slums Having No. of slums more than 40 and Situated on Government Land and Declared Slums before Rehabilitation & Completed 5 Years for Construction Name Of The Total No. Of Slums (Total 10% Random Actual Cluster Involved In Population ) Cluster Questionnaire (Administrative Rehabilitation No. Of Slum Sample Collected (No. Of Ward) With Sra Structure Respondents ) Ghole Road 1 910 91 100 Bhavani Peth 4 1341 134 150 3 962 96.2 100 Tilak Road 2 507 50.7 100 Total 10 3720 372 500

• The Corporators of PMC A representation of 15 Corporators are made in the study. The 15 Corporators have selected by using a simple, convenience method.

• The Officers of PMC This is very important segment of the study. This class of respondents is considered in order to know the opinion of the respondents about the existing tax system for Pune Municipal Corporation for slum dwellers, its application, utility & appropriateness of the system launched by PMC. The officers are selected from the concern sections. The selection of officer is done by Census Method.

Table No. 1.5 The details of the sample are as follows. Sr. No Particulars Population Sample size Method 1. 14 Tax officers 14 14 Census Method 2. PMC Ward Office- Gavani Dept 4+1 5 Census Method

• NGO’s A representation of 5 NGOs is made in the study. NGO’s have selected by using a simple convenience method.

• Builders & Commissioner from Slum Rehabilitation Authority A representation of 2 Builders and 1 SRA Commissioner is made in the study. It has selected by using a simple convenience method. 12

1.8 Research Design: Research design is the heart as well as brain to complete any research work, without research design no research work can be completed . The Researcher has adopted following chart of research design to complete research work which are of mo re significant in the study.

RESEARCH DESIGN

PRIMARY DATA SECONDARY DATA

QUESTIONNAIRS INTERVIEW FIELD OBSERVA INTERNAL SOURCE TIONS EXTERNAL VISIT SOURE Head of Property ANNUAL Head of Tax Department 4 14 REPORTS AND Divisiona selected Divisiona Cooperators l Officers PUBLICATIONS RELATED l offices OF PMC PUBLICATIONS IN MEWS PAPER, MAGZINES, GOVERNMENT G.R.

885 NOTIFIED SLUM ANALYSIS & INTERPRETATION TABULATION, DWELLERS & 372 CLASSIFICATION, SIMPLE AVERAGE, REHABILITEES DEIGRAMMEAND GRPHS, CORELATION, SLUM DWELLERS COMPARISION, RATIO ANALYSIS

PROBLEMS & SUGGESTIONS

SUMMERY, CONCLUSIONS AND RECOMMENDATIONS

Source :- Researcher

1.9 Sources of Information: 1. PMCs Slum Department (GAVANI - Galiccha Vasati Niyantran). 2. 14 ward offices of PMC 3. SRA (Slum Rehabilitation Authority), 4. Jawaharlal Neharu Nationa l Urban Renewal Mission ( JNNURM ), Ray ( Rajeev 13

Gandhi Avas Yojana) 5. PMCs Budget From 2001 to 2016 6. Government Resolutions 7. Newspapers, Magazines 8. PMCs Urban Civil Development Department – UCD (Nagarvasti Vikas Yojana Vibhag) 9. Maharashtra social housing and action league (MASHAL). Shelter Association (SA) 10. The Maharashtra Housing and Area Development Authority (MHADA) 11. Reports of MASHAL NGO 12. Reports of Shelter Association NGO 13. Reports of JANWANI NGO 14. City Development Plan 15. National Sample Survey Organization Report.

1.10 Methods Of Data Collection The Researcher has used a set of methods to collect data from different classes of respondents. The methods are explained here

Table no. 1.6: Class Respondents & Methods of Data Collection. Sr no. Class Respondents Methods Of Data Justification Collection.  The Notified slum Questionnaire Method To seek first hand dwellers information from slum dwellers regarding existing basic services provided and Municipal taxes levied by PMC  The Rehabilitee slum Questionnaire Method To know the opinion of the Dwellers beneficiaries about slum rehabilitation & its actual maintenance with reference to financial aspect.  The Corporators of Questionnaire Method To know the Government PMC & Altitude Scale approach toward collection of Municipal Charges 14

Sr no. Class Respondents Methods Of Data Justification Collection.  The Officers of PMC Questionnaire Method To know the opinion of the & Altitude Scale PMC officers about existing tax system & response by slum dwellers  PMC Vasahat Discussion Method To know the opinion and to Adhikari, (formal Discussions) assess their views regarding GAVANI Dept. existing tax system. ZOPADPATTI PUNARVIKAS VIBHAG, SRA Head  NGOs & Questionnaire Method To know the opinion of ZOPADPATTI & Altitude Scale NGOs & ZOPADPATTI SURAKSHA DAL SURAKSHA DAL about slum improvement schemes with reference to social aspect.  Builders from Slum Questionnaire Method To seek first hand Rehabilitation & Altitude Scale information about actual Authority procedure .

 Social Workers, / Self Discussion Method To know the opinion and to help Groups in slums / (Informal Discussions) assess their views regarding Senior citizen Groups/ existing basic services SARVAJANIK provided and Municipal MANDALE taxes levied by PMC

• Techniques of Analysis of Data To make the data useful for certain results, the researcher has analyzed the information. The techniques like Classification, Graphical Presentation, Tabulation, is used to arrange data in various charts & tables. One way, simple two ways, crossed tabulation techniques are used. The vast data is displayed through diagrams to make the information understandable. The diagrams like bar charts, circle charts polygon and photographs are used.

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1.11 Scope of the Study: The study may have the following applications; 1. The findings of the study will be beneficial to PMCs Tax department as well as Slum Department (GAVANI - Galiccha Vasati Niyantran Dept.) to form policies for slum dwellers. 2. The findings of the study will be beneficial to Government of India, Ministry of housing and urban Poverty Alleviation (MOHUPA), and National Buildings Organization (NBO) which has been functioning as apex organization in Country for collection, tabulation, dissemination of statistical information on housing, constructions, Slum development, urban Poverty alleviation and related activities. 3. The findings of the study will be beneficial to state and central government who are spending crores on slum rehabilitation under - JAWAHARLAL NEHARU NATIONAL URBAN RENEWAL MISSION (JNNURM), RAJEEV GANDHI AVAS YOJANA (RAY) and SLUM REHABILITATION AUTHORITY. (SRA) 4. As it is a primary study, the findings can help other Researchers in their research and also it will guide every individual who are the citizen of PMC for payment of tax and getting benefit of it. 5. Suggested model of “Community managed sustainable slum development scheme” will be beneficial to policy maker

1.12 Limitations of the Study: The present study has the following limitations: 1. Geographical limitation: • The present study is limited to the Notified Slums which come under PMC area. • The slums who had benefited under Slum Rehabilitation (SRA) only considered.

2. Time limitations: The Researcher has studied the PMC Budget from A.Y. 2001 to 20016. But the result of analysis based on the data about municipal taxes & charges levied by Pune Municipal corporations only pertaining to A.Y. 2007-2011 (5 Years)

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I. There is no exact idea about how much percentage of slum dwellers pays their Annual service and water charges and also Municipal taxes after their Rehabilitation. II. Slums that have been existed from 1995 and benefited by PMCs various schemes such as Nagar Vasati Vikas Yozana, BSUP-Basic Services to Urban Poor, Government redevelopment scheme for sanitation blocks, Photo Pass Schemes, Slum Rehabilitation Schemes etc. are only taken in to consideration.

1.13 Observation of the Researcher: In the initial stages of the survey, Researcher contacted slum dwellers through various schemes of Pune municipal Corporation such as: Formation of small saving groups, and free entrepreneur Training, Nagar Vasati Vikas Yojana etc. and took their opinion regarding Municipal Taxes and charges. Most of Slum dwellers were not ready to give information. So the Researcher had to convinced the importance of paying taxes for their development. Researcher met PMC GAVANI Department & ZOPU Department as a slum dweller, who is willing to pay 5 years outstanding slum service charges and water taxes. It is observed that no slum dwellers records were available in the PMC and researcher was asked to present previous receipt of tax payment. Researcher also noticed the following important facts: • There is absence of proper mechanism of collection of slum municipal charges and water taxes. • It is observed that, slum dwellers record is not available properly in GAVANI- PMC department. • There is absence of slum dwellers Unique Identity Code like property tax payer. • There is no awareness among the slum dwellers regarding payment of slum municipal charges and water taxes. • There is absence of proper mechanism of collection of property taxes after rehabilitation of slums. • There is absence of well funded Techno-Savvy and Autonomous Urban Observatories Mechanism for slums. • The system is often quite mechanical and involved unfocused paperwork.

Most of PMC Officers, PMC Clark, SRA officer, Tax Officers were not ready to give information. 17

1.14 Chapter Scheme ; The Research Study of “Study of Municipal Taxes and charges levied by PMC on slum dwellers in Pune City” During 2007 to 2011 was carried out and organized in to six chapters for the purpose of presentation. The thesis has been divided in to the following chapters:

Chapter-I: - Introduction First chapter commences the topic and gives complete outline of the research study. Specifies objectives and hypothesis of the study. It includes Title of the research study, background of the research, rationale of the study, research methodology, sources of information, scope and limitations, observation of the researcher and scheme of presentation.

Chapter-II:- Theoretical Background & Review of Literature Second chapter throws light on Connotations of Terms, Municipal Taxes & Charges – An Overview views, opinions and finding of various experts in the form of research study. It has highlighted Problems of urban administration regarding slums improvement and maintenance noticed by different experts.

Chapter-III:- Municipal Corporations in India Third chapter focuses on Concept & functions of municipal corporations in India, Obligatory Functions of Municipal Corporations in India & Maharashtra.

Chapter-IV:- Pune Municipal Corporation : A Profile Forth chapter explains the Pune Municipal Corporation: A Profile, Functions, Ward wise notified slums & non notified slums in PMC, slum details and administration of PMC.

Chapter-V- Municipal Taxes & Charges Levied by Pune Municipal Corporation Chapter fifth widely describes the pattern of Municipal Taxes & Charges on Slums, Pune Municipal Corporation’s Present Scenario, Property Taxes on Rehabilitation of Slums of Pune City

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Chapter-VI:-Data Analyses & Interpretation of Opinion Surveys . This chapter focuses on analysis of primary data collected from notified slum dwellers, rehabilitee slum dwellers, slum rehabilitation authority and builders involved in rehabilitation schemes. It includes the analysis of opinion survey of PMC Officers, Corporators, Social Worker, NGOs regarding existing municipal charges & taxes system, Hypothesis Testing is also done in this chapter.

Chapter-VII:- Summary of Findings, Conclusions and Suggestions This chapter explains experiences, findings of the researcher in the study. It focuses on Suggestions to Pune Municipal Corporation & the central administration, Suggestions to NGO & Slum Dwellers . It explains Suggested Model for collection of municipal taxes & charges levied on notified slum dwellers. Concluded the thesis by suggesting guidelines for further study.

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