Section 142(1) in The Mumbai Municipal Corporation Act, 1888
(1)[Subject to the provisions of section 170, the sewerage tax] [These words were substituted for the words 'The Halalkhor' tax by Maharashtra 34 of 1973, Section 18(a).] shall be levied only in respect of premises-(a)situated in any portion of [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] in which public notice has been given by the Commissioner that the collection, removal and disposal of all excrementitous and polluted matter from privies, urinals and cesspools, will be undertaken by municipal agency; or(b)in which wherever situate, there is a privy, water-closet, cesspool, urinal, bathing place or cooking place connected by a drain with a municipal drain.
