Section 141E in The Bombay Provincial Municipal Corporations Act, 1949
141E. Rebate in certain cases. - (1) There shall be given a rebate of fifteen per cent, of the amount of [general tax] leviable on buildings,-
(a)to which private water supply is not furnished from, or which are not connected by means of communication pipes with, any municipal water works, or(b)which are not situate in any portion of the City in which the Commissionerhas given public notice that the Corporation has arranged to supply waterfrom municipal water works by means of private water connections orpublic stand posts, fountains or by any other means.(2)There shall be given a rebate of twenty per cent, of the amount of [general tax] leviable in respect of a cellar or any floor other than a ground floor, of a building other than residential.[141F. Application of certain sections to levy property taxes. - The provisions of sections 140 and 141A shall apply in relation to property taxes levied under section 141AA subject to modifications specified in Appendix I-A.]Tax on Vehicles, Boats and Animals
