Amendment status not verified — confirm the current text below against the official source.
Restriction on levy of taxes.- The levy of taxes mentioned in Section 52 shall be subject to the following restrictions, namely- (a) they shall not be levied on any land exclusively used for agricultural purposes unless water is supplied by the Jal Sansthan for such purposes to that land; (b) the water tax shall not be levied on any premises- 26(i) of which no part is situate within the radius prescribed from the nearest stand-post or other waterworks at which water is made available to the public by the Jal Sansthan; or (ii) the annual value of which does not exceed rupees three hundred and sixty, and to which no water is supplied by the Jal Sansthan.] (c) the sewerage tax shall not be levied on any premises- (i) of which no part is within a radius of one hundred metres from the nearest sewer of the Jal Sansthan, or (ii) the annual value of which does not exceed one hundred fifty rupees.