Section 141E(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)There shall be given a rebate of fifteen per cent, of the amount of [general tax] [Substituted for the words 'property tax' by The Bombay Provincial Municipal Corporations (Gujarat Amendment and Validation) Act, 2007 (2 of 2007) (w.r.e.f. 09-03-1999).] leviable on buildings,-(a)to which private water supply is not furnished from, or which are not connected by means of communication pipes with, any municipal water works, or(b)which are not situate in any portion of the City in which the Commissionerhas given public notice that the Corporation has arranged to supply waterfrom municipal water works by means of private water connections orpublic stand posts, fountains or by any other means.
