Section 129: Restriction on the imposition of water tax

¹[The imposition of a tax under ²“clause (ii) 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 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 ; 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 waterworks whereat water is made available to the public by the Municipality.

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. ]