Section 12(2) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(2)The collection of the tax (including penalty) under this Act shall be made in the same manner in which the property tax is collected in that area under the relevant municipal law:Provided that, if in any Corporation area, the property tax is not levied by the municipal corporation, the tax shall be collected in such manner as may be prescribed.
