The levy of taxes mentioned in Section 52 shall be subject to the following restrictions, namely -
(a)- they shall not be levied on any land exclusively used for agricultural purposes unless water is supplied by the Jal Sansthan for such purposes to that land;
(b)- the water tax shall not be levied on any premises -
[(i) of which no part is situate within the radius prescribed from the nearest stand-post or other waterworks at which water is made available to the public by the Jal Sansthan; or (ii) the annual value of which does not exceed rupees three hundred and sixty, and to which no water is supplied by the Jal Sansthan.]
(c)- the sewerage tax shall not be levied on any premises -
(i) of which no part is within a radius of one hundred metres from the nearest sewer of the Jal Sansthan, or
(ii) the annual value of which does not exceed one hundred fifty rupees.
(a)- they shall not be levied on any land exclusively used for agricultural purposes unless water is supplied by the Jal Sansthan for such purposes to that land;
(b)- the water tax shall not be levied on any premises -
[(i) of which no part is situate within the radius prescribed from the nearest stand-post or other waterworks at which water is made available to the public by the Jal Sansthan; or (ii) the annual value of which does not exceed rupees three hundred and sixty, and to which no water is supplied by the Jal Sansthan.]
(c)- the sewerage tax shall not be levied on any premises -
(i) of which no part is within a radius of one hundred metres from the nearest sewer of the Jal Sansthan, or
(ii) the annual value of which does not exceed one hundred fifty rupees.