(1)The imposition of a tax under Sectio11 63, subsection (1) (d), shall be subject to the following restriction, namely:(a)that the tax shall be imposed only holdings containing dwelling houses, shops, places of business, latrines, urinals or cesspools;(b)that the tax shall not be imposed on any jail, reformatory, lunatic asylum, school, college or hospital in which an establishment is maintained for the cleaning of latrines, urinals and cesspools therein without making us of any place or receptacle maintained by the Board for the deposit of sewage or offensive matter;(c)that in fixing the amount or amounts of the tax regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for the cleaning of latrines, urinals and cess-pools together with the amount required to meet the proportionate share of the cost of supervision and the collection of the tax; and(d)that the tax shall not be leviable in any area until the Board has made provision for the cleaning of latrines, urinals and cesspools, with in such area: nor shall the tax be leviable for any quarter or portion of quarter antecedent to the making of such provision.(2)(a)The Board at the meeting may compound for any period not exceeding one year with the person liable to pay the tax on any railway premises or any premises used as a factory, dockyard, workshop, mazdur depot, school, college, hospital market, Court house or other similar place, for a certain sum to be paid by such person in lieu of the tax or, in the case of such premises or places may in lieu levying the tax on the annual value of the holding levy it at a certain amount per head, to be fixed by the Board at a meeting, on the number of persons living within or habitually resorting to such premises or places.(b)The Board may, by a notice in writing, require the owner or occupier of any such premises or places to furnish within a time to be specified in the notice, a statement of the number of persons residing in or habitually resorting to, such premises or places.(3)Subject as aforesaid in the- proceeding sub-section additional latrine tax under Section 212 shall be imposed only in the areas served by the closed sanitary water-flushed sewerage system.(4). A rebate of not less than fifty per centum of the latrine-tax-on a holding shall be allowed If the holding is provided with sanitary type latrine and does not certain any service latrine.
