Section 149 in Gauhati Municipal Corporation Act, 1971
149. Water tax and scavenging tax.
(1)Save as otherwise provided in this Act the water tax shall be levied only in respect of lands and buildings: -(a)To which water-supply is made or which are connected by means of pipes from municipal waterworks; or(b)Which are situated in any portion of the city in which the Commissioner has given public notice that sufficient water is available from municipal water works a reasonable supply to all the lands and buildings in the said portion.(2)Save as otherwise provided in this Act, the scavenging tax shall be levied only in respect of lands and building: -(a)In which there is a latrine, urinal, cesspool, bathing place or cooking place connected with a municipal drain; or(b)Which are situated in any portion of the city, which the Commissioner has given public notice that the collection, removal and disposal of all filth and polluted and obnoxious matter from latrines, urinal and cesspools will be undertaken by municipal agency.(3)The Corporation may allow a rebate upon 33¼ per cent of the scavenging tax on holdings having sanitary latrines.
