Section 115A(a) in The City of Nagpur Corporation Act, 1948
(a)(i)the sewerage tax of so many per centum of their annual value, as the Corporation may consider necessary for collection, removal and disposal of human waste and other wastes;(ii)an additional sewerage tax which shall be called the "sewerage benefit tax" of so many per centum, of their annual value, as the Corporation may consider necessary for meeting the whole or a part of the expenditure incurred or to be incurred on capital, works for making and improving facilities for collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;
