Section 157(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)[ Notwithstanding anything contained in clause (b) of sub-section (1), where water is being supplied by a Zilla Parishad from a combined or regional piped water supply scheme managed by the Zilla Parishad, subject to any general or special orders which may be made by the State Government in this behalf, the Zilla Parishad shall, after observing the preliminary procedure required by section 159, in lieu of the tax which may be imposed under clause (b) of sub-section (1), impose-(i)a general water tax, within the limits of a panchayat, where such water is being supplied through public water taps or stand posts installed for the use of the public;(ii)a special water tax, within the limits of panchayat, where such water is being supplied through individual house connections:Provided that, two taxes aforesaid or either of them may be levied as additional taxes on lands or buildings or in such other from and manner as may be prescribed, and the maximum and minimum rates at which the said taxes may be imposed in the panchayats and other matters relating, to the imposition, collection and exemptions thereof shall be such as may be prescribed.] [Sub-section (2) was added by Maharashtra 56 of 1981, Section 3]
