Section 142 in The Mumbai Municipal Corporation Act, 1888
142. [Sewerage taxes on what premises to be levied.] [These words were substituted for the words 'Halalkhor tax' by Maharashtra 34 of 1973, Section 18(d).]
(1)[Subject to the provisions of section 170, the sewerage tax] [These words were substituted for the words 'The Halalkhor' tax by Maharashtra 34 of 1973, Section 18(a).] shall be levied only in respect of premises-(a)situated in any portion of [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] in which public notice has been given by the Commissioner that the collection, removal and disposal of all excrementitous and polluted matter from privies, urinals and cesspools, will be undertaken by municipal agency; or(b)in which wherever situate, there is a privy, water-closet, cesspool, urinal, bathing place or cooking place connected by a drain with a municipal drain.(2)Provided that the said tax shall to be levied in respect of any premises situated in any portion of [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] specified in clause (a), in or upon which, in the opinion of the Commissioner, no such matter as aforesaid accumulates or is deposited.(3)If the Commissioner directs, under sub-section (2) [or (3)] [The word, brackets and figure or (3) were inserted by Bombay 2 of 1911, Section 5.] of section 248, that a separate water-closet, privy or urinal need to be required for any premises [the sewerage tax] [These words were substituted for the words the 'Halalkhor tax' by Maharashtra 34 of 1973, Section 18(b).] shall nevertheless be levied in respect of the said premises, if but for such directions, the same should be leviable in respect thereof.(4)[ Subject to the provisions of section 170, the sewerage benefit tax shall be levied in respect of all premises situated in Brihan Mumbai, except the buildings and lands or parts thereof vesting in, or in the occupation of, any consul de carriers, whether called as a consul general, consul, vice-consul, consular agent, pro-consul or by any other name of a foreign State recognised as such by the Government of India, or of any members (not being citizens of India) of staff of such officials, and such buildings and lands or parts thereof which are used or intended to be used for any purpose other than for the purpose of profit.] [Sub-section (4) was substituted by the Maharashtra 6 of 2012, Section 5 (w.r.e.f. 1-4-1967).]
