State Act

The Mumbai Municipal Corporation Act.

141. 5[Water taxes] on what premises to be levied.— 6[(1)] Subject to the provisions of section 169, the water tax shall be levied only in respect of premises— (a) to which a private water-supply is furnished from or which are connected by means of communication-pipes with, any municipal water works; or (b) which are situated in a portion of 7[Brihan Mumbai] in which the Commissioner has given public notice that sufficient water is available from municipal waterworks for furnishing a reasonable supply to all the premises in the said portion. 1[(2) Subject to the provisions of section 169, the water benefit tax shall be levied in respect of all premises situated in Brihan Mumbai, except the buildings and lands or parts thereof vesting in, or in the occupation of, any consul de carriers, whether called as a consul general, consul, vice-consul, consular agent, pro-consul or by any other name of a foreign State recognised as such by the Government of India, or of any members (not being citizens of India) of staff of such officials, and such buildings and lands or parts thereof which are used or intended to be used for any purpose other than for the purpose of profit.]