Section 52(3) in The U.P. Water Supply and Sewerage Act, 1975
(3)[ The taxes mentioned in sub-section (1), shall, in a city, be levied at such rate which in the case of water tax shall not be less than 7.5 per cent and not more than 12.5 per cent and in the case of sewerage tax shall not be less than 2.5 per cent and not more than 5 per cent of the annual value of the premises determined under the Uttar Pradesh Municipal Corporations Act, 1959, as the State Government may, from time to time, after considering the recommendation of the Nigam, by notification in the Gazette, declare.] [Inserted by Section 2 of Act No. 16 of 1999.][Explanation - For the purposes of this section -(i)the expression "city" shall have the meaning assigned to it in the Uttar Pradesh Municipal Corporations Act, 1959; and(ii)the expression "sewerage tax" shall have the same meaning as the "drainage tax" has been assigned in the Uttar Pradesh Municipal Corporations Act, 1959.]Uttarakhand AmendmentIn the Uttarakhand (The Uttar Pradesh Water Supply and Sewerage Act, 1975) (Adaptation and Modification Order, 2002) Adaptation and Modification Order, 2007, a new sub-section (3) shall be inserted after sub-section (2) in Section 52, namely, -"(3) Notwithstanding anything contained in sub-section (1) and sub-section (2), the State Government may abolish or suspend water tax and sewer tax by notification and may also waive the amount of arrears." (Vide Uttarakhand Act No. 12 of 2008).
