Section 109(a) in The Mumbai Municipal Corporation Act, 1888
(a)money shall not be borrowed for the execution of any work other than a permanent work including under this expression any work, of which the cost ought, in the opinion of [the [State] [The words 'the Provincial Government' were substituted for the words 'Government' by the Adaptation of Indian Laws Order in Council.] Government], to be spread over a term of years;
