134. Restriction on the imposition of a latrine tax.
- The imposition of the latrine tax shall be subject to the following restrictions, namely-(a)that the tax shall be imposed only on holdings containing dwelling houses, latrine, urinals or cesspools, and on holdings containing shops or places of business, in which, in the opinion of the Municipality a latrine, urinal or cess-pool is required;(b)[* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.](c)that in fixing the rate of which the tax is to be levied, regard shall be had to the principal that the total net proceeds of the tax shall not exceed the amount required for cleaning private and public latrines, urinals and cesspool and for providing, extending or maintaining public latrine and urinals, together with the amount required to meet the proportionate share of the cost of supervision and collection and the re-payment of and payment of interest on any loan incurred in connection with this purpose;(d)that the tax shall not be leviable in any area until the Municipality have made provision for the cleaning of private latrines, urinals, and cesspools within such area, no shall the tax be leviable for any quarter or portion of a quarter antecedent to the making of such provision;(e)that The-tax on any holding the valuation of which does not exceed twenty-five rupees, shall not be more than two rupees per annum and that the rate of the tax on any other holding shall not exceed ten per centum :[Provided that in respect of holding wherein provision has been made for [septic tank latrine or any other type of water sealed latrine] [Substituted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] the aforesaid tax shall not be imposed at a rate exceeding such percentage, not being more than twenty five per centum, of the tax as may be fixed by the Municipality.]
