Taxes for providing public utility services

A. Taxes for providing public utility services.-Every Board within whose area public utility services such as electricity, water supply sanitation are provided shall levy, within four months of the providing of such service or services or within four months of the coming into force of this section, whichever is later, a tax on the holding covered by such service or services expressed as a percentage of the tax assessed under Section 68

1. (1) (a): Provided that the tax or taxes levied under this section shall be so regulated that the net proceeds they not exceed the gross cost or providing the service or services. NOTES ASSAM (AMENDMENTS) Section 68 A. This section was inserted vide Assam Act No. 11 1966, published In the Assam Gazette, dated 10-1-1966.