Section 137 in The Maharashtra Municipal Corporations Act, 1949
137. Conservancy [or sewerage tax and sewerage benefit tax] may be Fixed at special rate in certain cases. - (1) The Commissioner may, whenever he thinks fit, fix the conservancy tax or sewerage tax and sewerage benefit tax to be paid in respect of any hotel, club, stable or other large premises at such special rate as shall be generally approved by the Standing Committee in this behalf whether the service in respect of which such tax is leviable be performed by human labour or by substituted means or appliances.
(2)In the case of premises used solely for public purposes and not used or intended to be used for purposes of profit or for residential or charitable or religious purposes in respect of which the conservancy tax [or sewerage tax and sewerage benefit tax] is payable by the [Government] the Commissioner shall fix the said tax at a special rate approved as aforesaid.(3)In any such case the amount of the conservancy tax shall be fixed with reference to the cost or probable cost of the collection, removal and disposal, by the agency of municipal conservancy staff, of excrementitious and polluted matter from the premises.
