1.

Introduction
Local Body Tax, popularly known by its abbreviation as LBT, is the tax imposed by
the local civic bodies of India on the entry of goods into a local area for consumption, use
or sale therein. The tax is imposed based on the point 52 of the State List from the
Schedule VII of the Constitution of India which reads; "Taxes on the entry of goods into
a local area for consumption, use or sale therein". The tax is to be paid by the trader to
the civic bodies and the rules and regulations of these vary from state to state within
India.
If the goods imported are not brought in Corporation area and directly sent to godown
/ office / branch and sold directly from outside Corporation limit then LBT is not payable.
Proper recording in books of accounts, inward outward register, delivery challans and
dispatch proofs are required. Similarly, if the goods pass through the city limits during the
course of movement from one place to another, will not be liable for LBT in the city from
which goods are passed. The sale must occasion the movement of goods outside the city
limits. If someone from outside the city limits himself presents physically or sends a
vehicle and buys goods in the city at the counter of the dealer, and leaves, then this is not
sale outside the city limits. Obviously because sale has not occasioned the movement of
goods outside the city limits.
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 Notice. No. LBT-0209/CR-65/09/UD-34,
Date. 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 XIA
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.

2.

Project Data Flow.

1. Main Form.

Using Main Form End user can select the appropriate work area. There are two main
areas 1. Admin (For Super User and 2. Operator (For General User)

Fig. 1

2. Admin Login

Using Admin Login Button User can enter in Administration area. Admin Area having
five different functionality
a. Insert Record
b. Update Record
c. Search Records
d. Delete Records
e. Print Challans

Fig 2. Admin Panel

a. Insert Records
In this tab User can enter records of products details. Following Fields are Collect Data from
User
i.

Seller Name: - User can Enter Character Values as well as Numeric and special
characters. If user keep blank this textbox then its give error massage Filed

ii.

cannot keep blank.

Product Name: - User Can Enter product name combination of alphanumeric and
special characters.

3.

Languages Used.
Visual Basic.Net 2013 is engineered for productively building type-safe and object-

oriented applications. Visual Basic enables developers to target Windows, Web, and mobile
devices. As with all languages targeting the Microsoft .NET Framework, programs written in
Visual Basic benefit from security and language interoperability. This generation of Visual
Basic continues the tradition of giving you a fast and easy way to create .NET Frameworkbased applications.
Microsoft Visual Studio is an integrated development environment (IDE) from Microsoft.
It is used to develop computer programs for Microsoft Windows superfamily of operating
systems, as well as web sites, web applications and web services. Visual Studio uses
Microsoft software development platforms such as Windows API, Windows Forms, Windows
Presentation Foundation, Windows Store and Microsoft Silverlight. It can produce both
native code and managed code.
Visual Studio includes a code editor supporting IntelliSense as well as code refactoring.
The integrated debugger works both as a source-level debugger and a machine-level
debugger. Other built-in tools include a forms designer for building GUI applications, web
designer, class designer, and database schema designer. It accepts plug-ins that enhance the
functionality at almost every levelincluding adding support for source-control systems (like
Subversion and Visual SourceSafe) and adding new toolsets like editors and visual designers
for domain-specific languages or toolsets for other aspects of the software development
lifecycle (like the Team Foundation Server client: Team Explorer).
Visual Studio supports different programming languages and allows the code editor and
debugger to support (to varying degrees) nearly any programming language, provided a

language-specific service exists. Built-in languages include C, C++ and C++/CLI (via Visual
C++), VB.NET (via Visual Basic .NET), C# (via Visual C#), and F# (as of Visual Studio
2010). Support for other languages such as M, Python, and Ruby among others is available
via language services installed separately. It also supports XML/XSLT, HTML/XHTML,
JavaScript and CSS. Individual language-specific versions of Visual Studio also exist which
provide more limited language services to the user: Microsoft Visual Basic, Visual J#, Visual
C#, and Visual C++.
Microsoft provides "Express" editions of its Visual Studio at no cost. Commercial
versions of Visual Studio along with select past versions are available for free to students via
Microsoft's DreamSpark program.
Database Connectivity with Microsoft Access, also known as Microsoft Office Access, is
a database management system from Microsoft that combines the relational Microsoft Jet
Database Engine with a graphical user interface and software-development tools. It is a
member of the Microsoft Office suite of applications, included in the Professional and higher
editions or sold separately. Microsoft Access stores data in its own format based on the
Access Jet Database Engine. It can also import or link directly to data stored in other
applications and databases.
Software developers and data architects can use Microsoft Access to develop application
software, and "power users" can use it to build software applications. Like other Office
applications, Access is supported by Visual Basic for Applications, an object-oriented
programming language that can reference a variety of objects including DAO (Data Access
Objects), ActiveX Data Objects, and many other ActiveX components. Visual objects used in
forms and reports expose their methods and properties in the VBA programming
environment, and VBA code modules may declare and call Windows operating-system
functions

4. Project Description
The tax supersedes the "octroi" and "Cess" system of taxing. The octroi system, which
originates from the ancient Roman times, levied tax on the goods while they entered the
limits of the civic body. In it, the trucks or goods carriers had to pay tax while they entered
the city limits at the octroi check posts. As of 2013, the Indian state of Maharashtra and one
state in the Northeast African country of Ethiopia are the only known regions to impose
octroi. The system was in practice in Maharashtra since 1965. In March 2013, in a joint
session of the Maharashtra Legislative Assembly and the Maharashtra Legislative Council,
the Chief Minister of Maharashtra Prithviraj Chavan announced that the octroi and cess will
be cancelled and LBT would be levied in the municipalities of Mumbai, Thane, Pune, Nagpur
and Pimpri-Chinchwad in the same year. The LBT was in action in other 20 municipalities at
that time. Other municipalities implemented LBT effective from 1 April 2013 and Mumbai
was planned to implement from 1 October 2013. The law for the same had been passed in
2009 and rules for implementation in various regions had to be drafted. Chavan noted in an
interview that with LBT, the free flow of goods will be possible which was hindered by the
octroi collection at the check posts.
In my LBT Calculator project to try reduce the paper work. Using this Project we can
calculate day wise reports, month wise report as per user want generate challans and paid the
total tax fast as compare manually work. To keep all record in