Restriction regarding drainage tax

The imposition of a tax under Section 68, sub-section 1 (e), shall be subject to the following restrictions namely:

1. (a) that the tax shall be imposed only in case of places situated within an area for which a scheme for construction of a drainage system has been approved by the State Government;
2. (b) that in fixing the amount or amounts of the tax regard shall be hadto the principle that the total net proceeds of the tax shall not exceed the amount required for constructing extending, improving, or maintaining the system of drainage together with the amount required to meet the proportionate of the share of the cost of supervision and the collection of the tax; and
3. (c) that the tax shall not leviable until a system of drainage shall have been made in the area to be so provided; not shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision or such a system of drainage.