Section 142(4) in The Mumbai Municipal Corporation Act, 1888
(4)[ Subject to the provisions of section 170, the sewerage benefit tax shall be levied in respect of all premises situated in Brihan Mumbai, except the buildings and lands or parts thereof 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.] [Sub-section (4) was substituted by the Maharashtra 6 of 2012, Section 5 (w.r.e.f. 1-4-1967).]
