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CHAPTER – V MUNICIPAL TAXATION · Imposition and alteration of taxes

Section 130: Restriction on the imposition of other taxes

The Uttar Pradesh Municipalities Act, 1916

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

1[The imposition of a tax under 2[clause (iv) of sub-section (1) or clause (vi) of sub-section (2)] of section 128 shall be subject to the restriction that the tax shall not be assessed on any house or building, or leviable from the occupier of any house or building unless the Municipality under clause (a) of Section 196 undertakes the house scavenging or the collection, removal and disposal of excrementitious and pollute matter from privies, urinals and cesspools of such house or building. ]

Footnotes in the official text

  1. 1.Subs. by sec. 58 of U. P. Act no. 27 of 1964.
  2. 2.Subs. by sec. 5 of U. P. Act no. 08 of 2011.

Practise questions on Uttar Pradesh Local Laws