Section 138(2) in The Maharashtra Municipal Corporations Act, 1949
(2)For the recovery of the said amount from the person aforesaid, the person who has paid the same shall have the same rights and remedies as if such amount were rent payable to him by the person from whom he is entitled to receive the same.[(3) If, under the terms of the tenancy, the rent charged for any such premises is inclusive of [water tax, water benefit tax] or water charges and subsequently water is supplied thereto through a common meter and if any [water tax, water benefit tax] or water charges are paid by the owner or any person acting on his behalf, such owner shall be entitled to recover from the occupier of the premises only the difference between the [water tax, water benefit tax] or water charges previously payable by him and the [water tax, water benefit tax] or water charges payable in respect of such premises on pro rata basis in proportion to the amount for which each of such premises is let.]Liability for Property Taxes