Section 3(2)(ia) in The Maharashtra Electricity Duty Act, 1958
(ia)by or in respect of any municipal corporation, municipality, municipal committee, town committee, notified area committee, Cantonment Board, Zilla Parishad or Village Panchayat constituted under any law for the time being in force in the State, for the purpose, of, or in respect of [a school or college imparting education or training in academic or technical subjects, a hospital, nursing home, dispensary, clinic, public street lighting, public water works and system of public sewers or drains (save in respect of premises used for residential purposes)];