Amendment status not verified — confirm the current text below against the official source.
1 [175. The imposition of a tax under clause (b) of sub-section (1) of section 173 shall be subject to the restriction that tax shall not be imposed (i) on any land exclusively for agricultural purposes, unless the water is supplied by the 2 [Corporation] for such purposes ; or (ii) on a plot of land or building the annual value whereof does not exceed rupees three hundred and sixty and to which no water is supplied by the 1 [Corporation] ; or (iii) on any plot or building, no part of which is within the radius prescribed for the city, from the nearest stand-pine or other water-works whereat water is made available to the public by the 2 [Corporation]. Explanation For the purposes of this section (a) 'building' shall include the compound, if any, thereof, and where there are several buildings in a common compound, all such building and the common compound ; (b) 'a plot of land means any piece of land held by a single occupier, or held in common by several co-occupiers, whereof no one portion is entirely separated from any other portion by the land of another occupier or of other occupier or by public property. ]