(1)In fixing the rate at which the tax under Clause (c) of Section 83 of the Act is to be levied, regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for cleaning private latrines, privies or cess pools and premises of compounds cleansed by the Panchayat agency subject to the maximum of six rupees per year.(2)That the tax shall not be leviable in any area until the Grama Panchayat have made provision for cleansing of private latrines, or cess pools within such area, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the making of such provision.
