Section 106A(1)(b) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(b)the limits of a [smaller urban area] [These words were substituted for the words 'municipal area' by Maharashtra 41 1994, Section 150(a).] are altered under clause (a) of sub-section (1) of Section 6 so as to include any area of a Zilla Parishad, then the general tax shall be levied on buildings and lands in the former Zilla Parishad area during the period specified in column (2) of the Table hereto appended at the amounts specified against them in column (3) thereof, and such amounts shall not be liable to be increased under Section 147 or any other provisions of this Act during the said periods.