Section 55(b) in The U.P. Water Supply and Sewerage Act, 1975
(b)the water tax shall not be levied on any premises -(i)[ of which no part is situate within the radius prescribed from the nearest stand-post or other waterworks at which water is made available to the public by the Jal Sansthan; or [Substituted by U.P. Act No. 10 of 1978 (w.e.f. 1.12.1977).](ii)the annual value of which does not exceed rupees three hundred and sixty, and to which no water is supplied by the Jal Sansthan.]
