Section 115B(1) in The City of Nagpur Corporation Act, 1948
(1)The sewerage tax shall be levied only in respect of the properties, -(a)situated in any portion of the City in which public notice has been given by the Commissioner that the collection, removal and disposal of all excrementitious and polluted matter from privies, urinals and cesspools will be undertaken by the municipal agency; or(b)in which, wherever situate, there is a privy, water-closet, cess-pool, urinal, bathing place or cooking place connected by a drain with a municipal drain :Provided that, the said tax shall not be levied in respect of any premises situated in any portion of the City specified in clause (a) in or upon which, in the opinion of the Commissioner, no such matter as aforesaid accumulates or is deposited.
