Section 142(3) in The Mumbai Municipal Corporation Act, 1888
(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.
