- If the expenses to be recovered have been incurred in respect of any work mentioned in any of the sections 227, clause (c), 230, 231, 233, clause (b), 248, sub-section (1), 257, 272, 274 sub-section (1), 305, 352, sub-section (1), 376, 381 and 405, the Commissioner may, if he thinks fit and with the approval of the Corporation, declare such expenses to be improvement expenses [and on such declaration being made, such expenses, together with interest thereon payable under section 495, shall be a charge on the premises in respect of which or for the benefit of which the expenses have been incurred.] [This portion was added by Bombay 76 of 1948, Section 33.]