Section 126H(i) in The Bombay Provincial Municipal Corporations Act, 1949
(i)the provisions of this Act as amended by the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979 (Gujarat 1 of 1979), (hereinafter in this section referred to as "the said Act") relating to the levy, assessment and collection of such cess formed part of this Act at any material time when such cess was levied, assessed or collected;