(1)Save as is herein otherwise provided, the drainage tax shall be subject to the following restrictions namely :(a)[* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.](b)[* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.](c)that the rate on the annual value of holding at which the tax may be imposed shall not without the previous sanction of the State Government exceed ten per centum;(d)that in fixing the rate at which the tax is to be imposed, regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for making, extending or maintaining the drainage or sewerage system and in any area in which a sewerage system has been established, the amount required for the cleansing private and public latrines, urinals and cesspools and public water closets, and the provision and maintenance of public latrines, urinals and water closets, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection and the repayment of and payment of interest on any loan incurred in connection with any such drainage or sewerage system;(e)that the tax shall not be leviable in any area until a drainage or sewerage system has been established within such area nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the establishment of such system; and(f)[***] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.]
