Section 173(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)For the purposes of sub-section (1) of Section 172 property taxes shall comprise the following taxes which shall, subject to the exceptions, limitations and conditions hereinafter provided, be levied on buildings and lands in the City(a)a general tax which may be levied, if the Corporation so determines, on a graduated scale;(b)a water tax [leviable in areas where water is supplied by the Corporation;] [Inserted by U.P. Act 17 of 1999, S. 2.](c)drainage tax leviable in areas provided with sewer system by the Corporation;(d)a conservancy tax in areas in which the Corporation undertakes the collection, removal and disposal of excrementitious and polluted matter from privies, urinals and cesspools.
