Section 143(1) in The Mumbai Municipal Corporation Act, 1888
(1)The general tax shall be levied in respect of all buildings and lands in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] except(a)[ buildings and lands or portions thereof exclusively occupied for public worship or for charitable purposes;] [This clause was substituted for the original by Bombay 2 of 1911, Section 6(1).](b)buildings and lands vesting in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] [used solely for public purposes and not used or intended to be used for purposes of profit] [These words were inserted by Bombay 10 of 1928, Section 12.] or in the corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the [Government] [The word 'Government' was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] or, the corporation, respectively;(c)[ such buildings and lands 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.] [Clause (c) was substituted by Maharashtra 6 of 2012, Section 6 (w.e.f. 12-3-2012).]
