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State of Uttar Pradesh - Section

Section 56 in The U.P. Water Supply and Sewerage Act, 1975

56. Liability for payment of taxes.

- The taxes mentioned in Section 52 shall be recoverable -
(a)in the case of premises connected with water supply or, as the case may be, with the sewer of a Jal Sansthan, from the occupier of the premises;
(b)in the case of premises not so connected, from the owner of the premises.