Section 230 in Greater Hyderabad Municipal Corporation Act, 1955
230. Conservancy tax may be fixed at special rates in certain cases.
(1)The Commissioner may fix the conservancy tax to be paid in respect of any hotel, club, stable or other large premises at such special rates as shall be generally approved by the Standing Committee in this behalf, whether the service in respect of which such tax is leviable be performed by human labour or by substituted means or appliances.(2)In the case of premises used solely for public purposes and not used or intended to be used for purposes of profit or for residential or charitable or religious purposes in respect of which the conservancy tax is payable by the Government, the Commissioner shall fix the said tax at a special rate approved as aforesaid.(3)In any such case the amount of the conservancy tax shall be fixed with reference to the cost or probable cost of the collection, removal and disposal of excrementitious and polluted matter from the premises by the agency of the municipal conservancy staff.
