Restrictions on the imposition of a latrine tax :- The imposition of the

latrine tax shall be subject to the following restrictions, namely—

1. (a) that the tax shall be imposed only on holdings containing dwelling house, latrines, urinals or cesspools, and on holdings containing shops or places of business, in which in the opinion of the municipality a latrine, urinal or cesspool is required;
2. (c) thatin fixing the rate at which the tax is to be levied, regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for cleansing private and public latrines, urinals and cesspools and for providing, extending or maintaining public latrines and urinals, together with the amount required to meet the proportionate share of the cost of supervision and collection and the repayment of and payment of interest on any loan incurred in connection with this purpose;
3. (d) that the tax shall not be leviable in any area until the municipality have made provision for the cleansing of private latrines, urinals and cesspools within such area, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the making of such provision;
4. (e) that the tax on any holding the valuation of which does not exceed twenty- five rupees, shall not be more than two rupees per annum and that the rate of the tax on any other holding shall not exceed ten percentum: *[[Provided that in respect of holdings wherein provision has been made for septic tank latrine or any other type of water sealed latrine the aforesaid tax shall not be imposed at a rate exceeding such percentage, not being more than twenty-five percentum, of the tax as may be fixed by the municipality.]