- The imposition of a tax under Section 68, subsection (1) (e), shall be subject to the following restrictions namely:(a)that , the tax shall be imposed only in case of places situated within an area for which a scheme for construction of a drainage system has been approved by the Chief Commissioner or the Government.(b)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 constructing extending, improving, or maintaining the system of drainage together with the amount required to meet the proportionate of the share of the cost of supervision and the collection of the tax; and(c)that the tax shall not be leviable until a system of drainage shall have been made in the area to be so provided; nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such a system of drainage.
