Section 132(4) in The Chhattisgarh Municipal Corporation Act, 1956
(4)The water tax under clause (b) of sub-section (1) shall be charged :-(a)on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation, x x x.(b)on buildings and lands which are not exempted from property tax, at a [x x x] rate as determined in clause (a) plus such percentage of the properly tax, as shall be determined by the Corporation :Provided that the water tax under clause (b) of sub-section (1), shall not be levied on building and land owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose anil which does not exceed half inch connection.
