Amendment status not verified — confirm the current text below against the official source.
[The imposition of a tax under clause (x) of sub-section (1) of Section 128 shall be subject to the restriction that the tax shall not be imposed – (i) on land exclusively used for agricultural purposes unless water is supplied by the [Municipality]3 for such purpose; 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 [Municipality]3 ;or (iii) on any plot or building no part of which is within the radius prescribed for the municipality from the nearest stand-pipe or other water works whereat water is made available to the public by the [Municipality.]3 252 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 buildings 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 other portion by the land of another occupier or of other co-occupier or by public property.]2