Section 55 in The U.P. Water Supply and Sewerage Act, 1975
55. Restriction on levy of taxes.
- The levy of taxes mentioned in Section 52 shall be subject to the following restrictions, namely -(a)they shall not be levied on any land exclusively used for agricultural purposes unless water is supplied by the Jal Sansthan for such purposes to that land;(b)the water tax shall not be levied on any premises -(i)[ of which no part is situate within the radius prescribed from the nearest stand-post or other waterworks at which water is made available to the public by the Jal Sansthan; or [Substituted by U.P. Act No. 10 of 1978 (w.e.f. 1.12.1977).](ii)the annual value of which does not exceed rupees three hundred and sixty, and to which no water is supplied by the Jal Sansthan.](c)the sewerage tax shall not be levied on any premises -(i)of which no part is within a radius of one hundred metres from the nearest sewer of the Jal Sansthan, or(ii)the annual value of which does not exceed one hundred fifty rupees.
