Section 105(1) in The Mumbai Municipal Corporation Act, 1888
(1)The Commissioner shall, in the month of [April] [The words 'April' and 'March' were respectively substituted for the original words 'January' and 'December' by Bombay 10 of 1928.] in each year, publish in the [Official Gazette] [The words 'Official Gazette' were substituted for the words 'Bombay Government Gazette' by the Adaptation of Indian Laws Order in Council.] an account showing the balances due by the corporation on the last preceding thirty-first day of [March] [The words 'April' and 'March' were respectively substituted for the original words 'January' and 'December' by Bombay 10 of 1928.] to the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] and to municipal security holders, [and holders of securities issued by the Board of Trustees for the Improvement of the City of Bombay under and in accordance with the City of Bombay Improvement Act, 1898, and the City of Bombay Improvement Trust Transfer Act, 1925] [These words and figures were inserted by Bombay 13 of 1933, Section 21.] respectively, on account of each debt or loan, if any, at the time still repayable by the corporation.