Section 140(2) in The Mumbai Municipal Corporation Act, 1888
(2)[ Any reference in this Act or in any instrument to a water tax or a halalkhor tax shall after the commencement of the Bombay Municipal Corporation (Amendment) Ordinance, 1973, be construed as a reference to the water tax or the water benefit tax or both, or the sewerage tax or the sewerage benefit tax, or both as the context may require.] [Sub-section (2) was added by Maharashtra 34 of 1973, Section 16(2).]
