Section 153C(2) in The City of Nagpur Corporation Act, 1948
(2)The sum to be paid annually to the Corporation by the State Government shall be eight-tenths of the amount which could be, or would have been payable by an ordinary owner of buildings or lands on account of the education cess, on the rateable value of the same amount as that fixed under subsection (2) of section 117 in respect of the exempted buildings and lands.]