Section 209(1A) in The Mumbai Municipal Corporation Act, 1888
(1A)[ Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy of property taxes under section 140A, but subject to the other provisions of this Act, the Commissioner may, serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises.] [Sub-section (1A) inserted by Maharashtra 11 of 2009, Section 41(1), dated 13-4-2009 (w.e.f. 1-4-2010).]
