Section 172(2) in The Mumbai Municipal Corporation Act, 1888
(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.]