71. Restriction regarding water-tax and lighting-tax.
(1)The imposition of a, water-tax or a lighting-tax shall be subject to the following restrictions, namely:-(a)that the tax shall be imposed only on holdings situated within an area for the supply of water to which or for the lighting of which, as the case may be, a scheme has been approved by the Chief Commissioner or the Government:Provided that where the Board-(i)distribute water by means of water carts or other wells like agency provide a water supply by means of tanks or reservoirs, or(ii)provide acetylene lamps or such other means of lighting as may be approved by the Chief Commissioner;the Board at a meeting may impose in the case (i) a water rate and in the case. (ii) a lighting-tax under such conditions and limitations as may be prescribed.(b)that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks, or, in the case of the water-tax on any holding no part of which is within a radius, to be fixed by the Chief Commissioner, from the nearest stand-pipe or other supply of water available to the public;(c)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, together with the estimated income from payments for water or lighting as the case may be, supplied from the works under special contract or otherwise, shall not exceed the amount required for making, extending or maintaining the water-supply or lighting system, as the case may be, 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 supply or system;(d)that the tax shall not be leviable until a supply of water has been provided in the area to be so supplied or until the lamps in the area to be lighted have been lighted as the case may be, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such water-supply or lighting:Provided that nothing in this section shall prevent the Board from making any special arrangement consistent with this Act with persons residing beyond the radius fixed by the Chief Commissioner.(2)The amount of the tax may vary with the distance of holdings from the nearest stand-pipe or other sources of water-supply, and the amount may be higher in the case of premises to which communication pipes are attached thar in the case of other premises.(3)The Board, at its discretion, 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, mazdur depot, school, college, hospital, market, court-house, jail reformatory, lunatic asylum, or other similar place, for a certain sum to be paid by such person in lieu of the tax.(4)Subject as aforesaid in the preceding sub-sections additional water tax -under section 212 shall be imposed only in the areas served by the closed sanitary -water-Bushed sewerage system.
