Section 209(3) in The Mumbai Municipal Corporation Act, 1888
(3)No arrear of a property tax shall be recovered from any occupier under this section, [* * *] [The words 'which has remained due for more than one year, or' were deleted by Maharashtra 11 of 2009, Section 41(3), dated 13-4-2009 (w.e.f. 1-4-2010).] which is due on account of any period for which the occupier was not in occupation of the premises on which the tax is assessed.
