Section 178(3) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(3)For the purposes of this section, a wall separating any premises from a public street shall be deemed to be a building and it shall be deemed to be a sufficient compliance with a permission or requisition so to set forward a building to the regular line of a street if a wall of such material and dimensions as are approved by the Council is erected along the said line.