Section 142(2) in The Mumbai Municipal Corporation Act, 1888
(2)Provided that the said tax shall to be levied in respect of any premises 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).] specified in clause (a), in or upon which, in the opinion of the Commissioner, no such matter as aforesaid accumulates or is deposited.
