Section 148C(2) in The Maharashtra Municipal Corporations Act, 1949
(2)The Corporation may require the Commissioner to recover the amount of the street tax determined under sub-section (1) by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of section 139 and 140 shall apply to the street tax as if it were a part of the general tax levied under this Act.]Other Taxes