Restrictions on the impositions of the water and lighting taxes :~ (1) The

1. (1) The imposition of a water tax or of a lighting tax shall be subject to the following restrictions, namely : I. Substituted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968. 2. Added by the Orissa Act 20 of 1968, w.e.f. 27.09.1968 3. Added by the Orissa Act 16 of 1968, w.e.f. 01.08.1968 THE ORISSA MUNICIPAL ACT, 1950 ) l(a) where the municipality— (i) distributes water by means of water carts or other like agency or provides water-supply by means of wells, tanks or other reservoirs; or (ii) [provides acetylene lamps or any other means of lighting .] the municipality may impose water tax or lighting tax, as the case may be, under such conditions and limitations as may be prescribed:] (b) that the tax shall not be imposed *[* * *] on any holding, consisting only of tanks, or in the case of the water tax on any holding, no part of which is within a radius to be fixed by the municipality from the nearest stand-pipe or other supply of water available to the public; (c) that the rate on the annual value of holdings at which the tax may be imposed shall not exceed ten percentum in the case of the water tax or five per centum in the case of the lighting tax; (d) thatin fixing the rate, at which the tax is to be imposed, regard shall be had to the principle that the total net proceeds of the tax, together with the estimated income from payments for water or lighting, as the case may be, supplied from the works under special contract or otherwise shall not exceed the amount required for making, extending or maintaining the water-supply or lighting system, as the case may be, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection and the payment of and payment or interest on any loan incurred in connection with any such supply of system; (e) that the tax shall not be leviable until a supply of water has been provided in the area to be supplied or until the lamps in the area to be lighted have been lighted, as the case may be nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such water supply or lighting. ® FEA (2) Nothing in this section shall prevent the municipality from making any special arrangement consistent with this Act for a supply of water or electric current or gas to persons residing beyond the radius fixed by the municipality. (3) With the sanction of the State Government, the amount of the water tax may vary with the distance of holding from the nearest stand-pipe or other sources of water- supply and the amount may be higher, in the case of premises to which communication pipes are attached than in the case of other premises. 3. The words ‘on land, used exclusively for purpose of agriculture or’ omitted by the Orissa Municipal (Amendment) Act, 1952 (Orissa Act XII of 1952) (&Q THE ORISSA MUNICIPAL MANUAL 1. Substituted by the Orissa Act 16 of 1968, w.c.f. 01.08.1968. 2. Substituted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968. 4. Omitted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968.

imposition of a water tax or of a lighting tax shall be subject to the following restrictions, namely :

I. Substituted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968. 2. Added by the Orissa Act 20 of 1968, w.e.f. 27.09.1968 3. Added by the Orissa Act 16 of 1968, w.e.f. 01.08.1968

THE ORISSA MUNICIPAL ACT, 1950 )

l(a) where the municipality—

1. (i) distributes water by means of water carts or other like agency or provides water-supply by means of wells, tanks or other reservoirs; or
2. (ii) [provides acetylene lamps or any other means of lighting .] the municipality may impose water tax or lighting tax, as the case may be, under such conditions and limitations as may be prescribed:]

1. (b) that the tax shall not be imposed *[* * *] on any holding, consisting only of tanks, or in the case of the water tax on any holding, no part of which is within a radius to be fixed by the municipality from the nearest stand-pipe or other supply of water available to the public;
2. (c) that the rate on the annual value of holdings at which the tax may be imposed shall not exceed ten percentum in the case of the water tax or five per centum in the case of the lighting tax;
3. (d) thatin fixing the rate, at which the tax is to be imposed, regard shall be had to the principle that the total net proceeds of the tax, together with the estimated income from payments for water or lighting, as the case may be, supplied from the works under special contract or otherwise shall not exceed the amount required for making, extending or maintaining the water-supply or lighting system, as the case may be, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection and the payment of and payment or interest on any loan incurred in connection with any such supply of system;
4. (e) that the tax shall not be leviable until a supply of water has been provided in the area to be supplied or until the lamps in the area to be lighted have been lighted, as the case may be nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such water supply or lighting. ® FEA

1. (2) Nothing in this section shall prevent the municipality from making any special arrangement consistent with this Act for a supply of water or electric current or gas to persons residing beyond the radius fixed by the municipality.
2. (3) With the sanction of the State Government, the amount of the water tax may vary with the distance of holding from the nearest stand-pipe or other sources of water- supply and the amount may be higher, in the case of premises to which communication pipes are attached than in the case of other premises. 3. The words ‘on land, used exclusively for purpose of agriculture or’ omitted by the Orissa Municipal (Amendment) Act, 1952 (Orissa Act XII of 1952) (&Q THE ORISSA MUNICIPAL MANUAL

¹ Substituted by the Orissa Act 16 of 1968, w.c.f. 01.08.1968.

² Substituted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968.

⁴ Omitted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968.