Section 175 in Uttar Pradesh Municipal Corporation Act, 1959
175. [ [Restrictions on imposition of water tax] [Substituted by U.P. Act 10 of 1978 (w.e.f. 01-12-1977).].
- The imposition of a tax under clause (b) of sub-section (1) of Section 173 shall be subject to the restriction that the tax shall not be imposed -(i)on any land exclusively for agricultural purposes, unless the water is supplied by the Corporation for such purposes; or(ii)on a plot of land or building the annual value whereof does not exceed rupees three hundred and sixty and to which no water is supplied by the Corporation; or(iii)on any plot or building, no part of which is within the radius prescribed for the City, from the nearest stand-pipe or other waterworks whereat water is made available to the public by the Corporation.Explanation. - For the purposes of this section -(a)'building' shall include the compound, if any, thereof, and, where there are several buildings in a common compound, all such buildings, and the common compound;(b)'a plot of land' means any piece of land held by a single occupier, or held in common by several co-occupiers, whereof no one portion is entirely separated from any other portion by the land of another occupier or of other occupiers or by public property.]
