Section 172 in The Mumbai Municipal Corporation Act, 1888
172. [ Rules for water taxes and charges and sewerage taxes and charges and amendment thereof. [Section 172 was substituted by Mall. 11 of 2011, Section 5 (w.e.f. 10-3-2011).]
(1)The provisions of sections 140A and 154A, as amended by the Maharashtra Municipal Corporations and Municipal Councils (Amendment) Act, 2011, shall, mutatis mutandis apply, for the purposes of levy of water taxes and charges and sewerage taxes and charges [for the years 2010-2011, 2011-2012 and 2012-2013].(2)The Standing Committee may, from time to time, add to, amend or rescind any rules made or deemed to be made by it under sections 169 and 170 (both inclusive), but any such revision of the rules shall, subject to the provisions of sub-section (1), come into force on the date appointed by the Committee for this purpose so however that such date shall not be earlier than the 1st April of the official year during which the decision to make such revision is taken by the Standing Committee:Provided that, [the rules fixing the rates for the official years 2010-2011, 2011- 2012 and 2012-2013] [These words and figures were substituted by the Maharashtra 6 of 2012, Section 9(b) (w.e.f. 12-3-2012).] shall be effective from the first day of each respective official year.](3)[ In case of the buildings and lands which are liable to be assessed for the first time on or after the 1st April 2010, the water taxes and charges and sewerage taxes and charges shall provisionally be levied on the basis of rateable value thereof, as if such buildings and lands are assessed in the year 2009-2010; and on ascertainment of the capital value of such buildings and lands, the corporation may issue a final bill in respect of the years, for which provisional bills have been issued on the basis of rateable value, on the basis of capital value thereof and accordingly it shall be the duty of the owner and occupier of such buildings and lands to pay such tax within the period specified in the final bill issued as aforesaid.] [Sub-section (3) was inserted by the Maharashtra 6 of 2012, Section 9(c) (w.e.f. 12-3-2012).]
