(2)The property tax under sub-section (1) may comprise of a tax for general purposes and a service tax and the service tax may comprise of -(i)a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement of water or drainage work heretofore provided or hereafter to be provided.(ii)a lighting tax to provide for expenses connected with the lighting of the municipal area by gas, electricity or any other means;(iii)a sanitary tax to provide for expenses connected with the general sanitation of the municipal area and the removal of rubbish, filth and carcasses of animals from the private premises.
