Section 52(2) in The U.P. Water Supply and Sewerage Act, 1975
(2)The taxes mentioned in sub-section (1) shall [in a local area other than a city] [Inserted by Section 2 of Act No. 16 of 1999.] be levied at such rate which in the case of water tax shall be not less than 6 per cent and not more than 14 per cent and in the case of sewerage tax shall be not less than 2 per cent and not more than 4 per cent of the assessed annual value of the premises as the Government may, from time to time after considering the recommendation of the Nigam, by notification in the Gazette, declare.
