(3)The cost of making the connection and the cost of hire of metres shall be borne by the owner or applicant and shall be recoverable in the same manner as the holding tax.Explanation. - Supply of water for domestic consumption and use shall not be deemed to include a supply-(a)for any trade, manufacture or business,(b)for gardens or for purposes of irrigation,(c)for building purposes,(d)for fountains, swimming baths, public baths, tanks in or near temples and mosques within the Municipal area for any ornamental or mechanical purpose,(e)for animals or for washing carts or carriages, where such animals or carts or carriages are kept for sale or hire,but shall be deemed to include a supply-(a)for flushing latrines,(b)for all baths other than swimming baths or public baths,(c)for the consumption and use of inmates of hotels, boarding houses and the like and for baths used by such inmates.
