Section 141E(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)There shall be given a rebate of twenty per cent, of the amount of [general tax] leviable in respect of a cellar or any floor other than a ground floor, of a building other than residential.[141F. Application of certain sections to levy property taxes. - The provisions of sections 140 and 141A shall apply in relation to property taxes levied under section 141AA subject to modifications specified in Appendix I-A.]Tax on Vehicles, Boats and Animals
