Section 341N(2) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2)Without prejudice to the generality of the foregoing powers, it shall levy fees or service charges to cover its expenses on maintenance of roads, drainage water supply and such other services and amenities as may be provided by it, including provision of street lighting, such fees or charges may be levied on the property owner or occupiers of the properties or other persons receiving benefit of the services or amenities:Provided that, the maximum and minimum rates at. which the taxes aforesaid shall be levied shall be such as may be prescribed by rules.