Section 129(b) in The Gujarat Provincial Municipal Corporations Act, 1949
(b)a conservancy tax at such percentage of their rateable value, as will in the opinion of the Corporation suffice to provide for the collection, removal and disposal of all excrementitious and polluted matters from privies, urinals and cess-pools and for efficiently maintaining and repairing the municipal drains constructed or used for efficiently maintaining and repairing the municipal drains constructed or used for reception or conveyance of such matters:
