Section 175: 2Restrictions on imposition of water tax

The imposition of a tax under clause (b) of sub-section (1) of section 173 shall be subject to the restriction that tax shall not be imposed—\br @s (i) on any land exclusively for agricultural purposes, unless the water is supplied by the 4Corporation for such purposes ; or\br @s (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 1Corporation ; or\br @s (iii) on any plot or building, no part of which is within the radius prescribed for the city, from the nearest stand-pine or other water-works whereat water is made available to the public by the 1Corporation.\br @s 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 building and the common compound ;\br @s