Section 126(3) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(3)No arrear of a property tax shall be recovered from any occupier under this section [* * *] [The words 'which has remained due for more than one year, or' deleted by Maharashtra 10 of 2010, Section 93(2), (w.e.f. 1-6-2010).] which is due on account of any period for which the occupier was not in occupation of the premises on which the tax is assessed.
