- [(1)] [Section 141 was renumbered as sub-section (1) and sub-section (2) was added by Maharashtra 34 of 1973, Section 17(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 [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] in which the Commissioner has given public notice that sufficient water is available from the municipal water works for furnishing a reasonable supply to all the premises in the said portion.