Section 136 in The Gujarat Provincial Municipal Corporations Act, 1949
136. Supply of water at public drinking fountains, etc. not to be taxed.
- No tax or charge of any kind shall be levied or demanded for the use of water in or from any drinking fountain tank, reservoir, cistern, pump, well, duct, stand-pipe or other work used for the gratuitous supply of water to the inhabitants of the City and vesting in the Corporation:Provided that the water in or from any such work shall be used only for personal or domestic purposes and not for the purpose of business or sale.
