Section 106B(1)(i) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(i)until the capital value of the buildings and lands in the municipal area fixed, the tax leviable and payable in respect of such buildings and lands shall provisionally be equal to the amount of tax leviable and payable in the preceding year and it shall be lawful for the Council to issue a provisional bill for tax accordingly;