Section 174 in The Mumbai Municipal Corporation Act, 1888
174. Refund of [the water tax and sewerage tax] [These words were substituted for the words 'water and halalkhore taxes' by Maharashtra 34 of 1973, Section 22(b).] when and to what extent obtainable.
-When any building or land or any portion of any premises which the Commissioner has treated under section 158 as a separate property, has been vacant for not less than thirty consecutive days, the Commissioner shall, subject to the provisions hereinafter contained, refund the amount of the water tax [and the sewerage tax] [These words were substituted for the words 'and halalkhore tax' by Maharashtra 34 of 1973, Section 22(a).], if any, paid for the number of days that such vacancy lasted.
