Section 131(2) in The Maharashtra Municipal Corporations Act, 1949
(2)Premises in respect of which the Commissioner has directed that a separate water-closet, privy or urinal need not be provided shall be deemed to be liable to the levy of conservancy tax if, but for such direction, the tax would be leviable in respect thereof.[(3) The sewerage benefit tax shall be levied in respect of all premises situated in the City]
