Section 127(4) in The Chhattisgarh Municipalities Act, 1961
(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 Council subject to a minimum rate as may be prescribed by the State Government;(b)on buildings and lands which are not exempted from property tax, at a minimum rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Council:[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 and which does not exceed half inch connection.] [Substituted by M.P. Act No. 18 of 1997. *Now Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).]
