Section 141AA(b) in The Bombay Provincial Municipal Corporations Act, 1949
(b)a conservancy and sewerage tax at such percentage of the amount of general tax levied under section 14IB as will in the opinion of the Corporation suffice to provide for the collection, removal and disposal of all excrementitious and polluted matters from privies, urinals and cess-pools and for efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such matters:
