Section 105(1)(a) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(a)a consolidated property tax on lands or buildings or both situated within municipal area, based on their rateable value [or their capital value, as the case may be] [These words were inserted by Maharashtra 10 of 2010, section 85(1)(a).] as determined in accordance with Section 114;