Section 131 in The Maharashtra Municipal Corporations Act, 1949
131. Conservancy tax [or sewerage tax and sewerage benefit tax] on what premises to be levied. - (1) The conservancy tax [or sewerage tax] shall be levied only in respect of premises, -
(a)situated in any portion of the City in which, public notice has been given by the Commissioner that the collection, removal and, disposal of all excrementious and polluted matter from privies, urinals and cesspools, will be undertaken by municipal agency; or(b)in which, wherever situate, there is a privy, water-closet, cess-pool, urinal, bathing place or cooking place connected by a drain with a municipal drain:Provided that the said tax shall not be levied in respect of any premises situate in any portion of the City specified in clause (a), in or upon which, in the opinion of the Commissioner, no such matter as aforesaid accumulates or is deposited.(2)Premises in respect of which the Commissioner has directed that a separate water-closet, privy or urinal need not be provided shall be deemed to be liable to the levy of conservancy tax if, but for such direction, the tax would be leviable in respect thereof.[(3) The sewerage benefit tax shall be levied in respect of all premises situated in the City]
