129. [] [Substituted by U.P. Act No. 10 of 1978.] [Restriction on the imposition of water-tax.] [Inserted by U.P. Act No. 12 of 1994.] - The imposition of a tax under [clause (ii) of sub-section (1)] [Substituted by U.P Act No. 8 of 2011, for 'clause (x) of sub-section (1)'.] Section 128 shall be subject to the restriction that the tax shall not be imposed, -
(i)on land exclusively used for agricultural purposes unless water is supplied by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] for such purpose; or(ii)on a plot of land or building the annual value whereof, does not exceed rupees three hundred and sixty, and to which no water is supplied by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.]; or(iii)on any plot or building no part of which is within the radius prescribed for the municipality from the nearest stand-pipe or other water works whereat water is made available to the public by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.].Explanation. - For the purposes of this section, -(a)"building" shall include the compound, if any, thereof, and where there are several buildings in a common compound, all such buildings and the common compound;(b)"a plot of land" means any piece of land held by a single occupier, or held in common by several co-occupiers whereof no one portion is entirely separated from other portion by the land of another occupier or of other co-occupier or by public property.
