Section 172(1) in The Mumbai Municipal Corporation Act, 1888
(1)The provisions of sections 140A and 154A, as amended by the Maharashtra Municipal Corporations and Municipal Councils (Amendment) Act, 2011, shall, mutatis mutandis apply, for the purposes of levy of water taxes and charges and sewerage taxes and charges [for the years 2010-2011, 2011-2012 and 2012-2013].
