Section 127(4) in The M.P. 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 [x x x] [The words 'Subject to a minimum rate as may be prescribed by the State Government' omitted by M.P. Act No. 29 of 2003.];(b)on buildings and lands which are not exempted from property tax, at a [x x x] [Word 'minimum' omitted by M.P. Act No. 29 of 2003.] 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 buildings and lands 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.] [Inserted by M.P. Act No. 20 of 1998.]
