Amendment status not verified — confirm the current text below against the official source.
Levy of water-tax and ear-marking the proceeds for water-works — (1) Any igeal authority may, with the pre- vious sanction of the Government and shall, 1f so directed by them, levy within its area or any part thereof any tax which may be necessary for providing water-supply in such area or part. LCL tr x . %. * me 79 (2) Any tax levied under sub-section (1) may be a new tax levied on such basis, assessed and realised in such mariner as may be sanctioned or directed by the Government or may be a tax or additional tax levied under any head of taxation specified in any law for the time being in force governing the local authority concerned in which case all the provisions of such law relating to the incidence, assessment or realisation of a tax under sugh head or in any manner connected therewith shall be applicable to the tax, or addi- tional tax, with such modifications and restrictions, if any, as may he prescribed (3) (a) The rate at which any tax may be levied under this section shall be determined by the local authority with the previous sanction of the Government in case the tax 1s levied by the local authority of its own motion and by the Government in case the tax is levied at their direction , (b) The local authority may, with the previous sanction of the Government and shall, if so directed by them, alter the rates at which any such tax is to be levied. (4) (a) Every local authority levying a tax under this section shall earmark the net revenue therefrom for expenditure on the execution, maintenance and improvement of works of water-supply, in the local area or part thereof within which it 1s levied (b) Such revenue shall be expended in accordance with such orders as may be issued by the Government in this behalf. (5) Nothing contained in this section shall be deemed to affect the power of the Corporation of Trivandrum to levy a water and drainage tax under Section 95 of the Trivan- drum City Municipal Act, or of any municipality governed by the Travancore District Municipalities Act, 1116, to levy a water, and drainage tax under Section 80 of that Act, or of any municipality governed by the Cochin Municipal Act, XVIII of 1113 to levy a water and drainage tax under Section 74 of that Act. 24 New house not to be occuped unthout adequate water- supply — No owner of any dwelling house which may be _constructed or reconstructed after the commencement of this Act in any urban local area shall occupy it or cause or permit it to be occupied until he has obtained a certificate from an officer of the Public Health Department of the local authority concerned, not below the rank of Health or Sanitary Inspector, that there is within the house or within a reasonable distance therefrom, a supply of wholesome water sufficient for the domestic purposes of the inmates of the house: Provided however that if an application has been made for a certificate and that no such certificate has been granted 86 within a period of ten days, the owner may occupy the build- ing or cause or permit it to be occupied. ° CHAPTER IV DRAINAGE.