Section 128(3) in The Mumbai Municipal Corporation Act, 1888
(3)[ Notwithstanding anything contained in sub-sections (1) and (2), the Corporation may, [at any time during the official years 2010-2011, 2011-2012 and 2012-2013] [Sub-section (3) was substituted by Maharashtra 11 of 2011, Section 2, (w.e.f. 10-3-2011).], determine, separately for each of the said [three years] [These words were substituted for the words and figures two years by the Maharashtra 6 of 2012, Section 2(ii), (w.e.f. 12-3-2012).], the rates of property taxes for different categories of users of a building or land or part thereof. The rates of property taxes so determined shall be effective and shall be deemed to have been effective from the 1st of April of those [three years] [These words were substituted for the words and figures 'two years' by the Maharashtra 6 of 2012, Section 2(ii) (w.e.f. 12-3-2012).] and the taxes for the said [three years] [These words were substituted for the words and figures 'two years' by the Maharashtra 6 of 2012, Section 2(ii) (w.e.f. 12-3-2012).] shall be leviable and payable at the rates so determined.]]
