Section 128(1) in The U.P. Municipalities Act, 1916
(1)Subject to the provisions of this Act and of Article 285 of the Constitution of India, a Municipality shall impose the following taxes, namely :-(i)a tax on the annual value of buildings or lands or both.(ii)a water tax on the annual value of buildings or lands or both;(iii)a drainage tax on the annual value of buildings leviable on such buildings as are situated within a distance, to be fixed by rules in this behalf for each municipality from the nearest sewer line;(iv)a conservancy tax for the collection, removal and disposal of excrementious and polluted matter from privies, urinals, cesspools;
