Section 1(3)(a) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(a)It shall in the first instance, be deemed to have come into force on the 29th day of April 1974 in the Corporation area of each of the Municipal Corporation of Greater Bombay, the Municipal Corporation of the Cities of Pune, Solapur and Kolhapur and the Corporation of the City of Nagpur.