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[Cites 0, Cited by 0] [Section 71(1)] [Section 71] [Entire Act]

State of Assam - Subsection

Section 71(1)(b) in Assam Municipal Act, 1956

(b)that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks, or, in the case of the water-tax on any holding no part of which is within a radius, to be fixed by the Chief Commissioner, from the nearest stand-pipe or other supply of water available to the public;