Section 105(5) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(5)Save as otherwise provided in this Act, it shall be lawful for the Council to continue to levy all or any of the property taxes or the consolidated tax on property on the basis of rateable value of lands and buildings until the Council adopts levy of any or all the property taxes or the consolidated tax on property on such lands and buildings on the basis of capital value thereof under sub-section (4).]