Section 195E(2) in The Mumbai Municipal Corporation Act, 1888
(2)[The Corporation may require the Municipal Commissioner to recover the amount of the education cess determined under sub-section (1) by an addition to the general tax levied under this Act.] [This portion was substituted for the original by Bombay 13 of 1958, Section 6(2).] Every addition to the general tax imposed under this sub-section shall be recovered by the Municipal Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 147 and 148 shall apply to the education cess as if it were part of the general tax levied under this Act.
