(1)The Urban Immovable Property tax shall be [* * *] [The words 'levied and' were deleted by Bombay 1 of 1940, section 4(i), read with Bombay 23 of 1948, section 2.] collected-(a)in the areas within the limits of a municipality to which this Part extends under section 20, by the municipality concerned, [notwithstanding any law under which such municipality is constituted,] [These words were inserted by Bombay 17 of 1939, section 2. This provision shall be deemed to have come into force on 31st March, 1939.](b)in the area of the Cantonment of Ahmedabad, by the Collector of Ahmedabad [***] [The words 'and in the areas of the Cantonments of Poona and Kirkee, by the Collector of Poona' deleted by A.O., 1960.].
