Section 169 in The Mumbai Municipal Corporation Act, 1888
169. Rules for water taxes and charges.
(1)Notwithstanding anything contained in section 128, the [Standing Committee] [This words were substituted for the words 'Corporation' by Maharashtra 27 of 1999, Section 78, (w.e.f. 23-4-1999).] shall, from time to time, make such rules as shall be necessary for supply of water and for charging for the supply of water and for any fittings, fixtures or services rendered by the Corporation under Chapter X and shall by such rules determine -(i)the charges for the supply of water by a water tax and a water benefit tax levied under section 140 of a precentage of the rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009. Section 24, dated 13-4-2009 (w.e.f. 1-4-2010).] of any property provided with a supply of water; or(ii)a water charge in lieu of a water tax, based on a measurement or estimated measurement of the quantity of water supplied; or(iii)combined charges under clauses (i) and (ii); or(iv)a compounded charge in lieu of charges under clauses (i) and (ii).(2)A person who is charged for supply of water under clause (ii) or (iv) of sub-section (1) shall not be liable for payment of the water tax, but any sum payable by him and not paid when it becomes due shall be recoverable by the Commissioner as if it were an arrear of property tax due.(3)[ Notwithstanding anything contained in section 146, the water taxes and charges shall be primarily recoverable from person or persons actually occupying the premises.] [Sub-section (3) was added by Maharashtra 21 of 1989, Section 29.]
