Section 115C in The City of Nagpur Corporation Act, 1948
115C. Water taxes on what properties to be levied. - (1) Subject to the provisions of section 220, the water tax shall be levied only in respect of the properties,-
(a)to which a private water-supply is furnished from or which are connected by means of communication pipes with any municipal water-works; or(b)which are situated in a portion of the City in which the Commissioner has given public notice that sufficient water is available from municipal water-works for furnishing a reasonable supply to all the premises in the said portion.(2)Subject to the provisions of section 220, the water benefit tax shall be levied in respect of all the premises situated in the City.]
