(a)[ where the Municipality - [Substituted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.](i)distributes water by means of water-carts or other like agency or provides water-supply by means of wells, tanks or other reservoirs; or(ii)[ provides acetylene lamps or any other means of things,] the Municipality may impose water tax or lighting tax, as the case may be, under such conditions and limitations as may be prescribed;]