State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

[175- The imposition of a tax under clause (b) of sub-section (1) of section 173 shall be subject to the restriction that the tax shall not be imposed- (i) on any land exclusively" for agricultural- purposes, unless the water is supplied by the [Corporation]2 for such purposes; or (ii) on a plot of land or building' the annual, value whereof does not exceed rupees three hundred and sixty and to which no water is supplied by the [Corporation]2 ; or (iii) on any plot or building, no part of which is within the radius prescribed for the city, from the nearest stand-pipe or other water-works whereat water is made available to the public by the [Corporation]2 Explanation -For the purposes of this section- (a) 'building' shall include the compound, if any, thereof, and, where there are several buildings in a common compound, all such buildings and the common compound; (b) 'a plot of land' means any piece' of land held by a single occupier, or held in common by several' co-occupiers, whereof no one portion is entirely separated from any other portion by the land of another occupier or of other occupiers or, by public property.]3