130. Restrictions on the imposition of other taxes.
- [The imposition of a tax under] [Substituted by U.P. Act No. 26 of 1964.] [clause (iv) of sub-section (1) or clause (vi) of sub-section (2)] [Substituted by U.P. Act No. 8 of 2011, for 'clause (xi) or (xii) of sub-section (1)'.] of Section 128 shall be subject to the restriction that the tax shall not be assessed on any house or building or leviable from the occupier of any house or building unless the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] under clause (a) of Section 196 undertakes the house scavenging or the collection, removal and disposal of excrementitious and polluted matter from privies, urinals and cesspools of such house or building.
