CourtMesh

Section 52: Taxes leviable

The Uttar Pradesh Water Supply and Sewerage Act, 1975State Act of Uttar Pradesh · Act 43 of 1975

(1)- For the purposes of this Act, a Jal Sansthan shall levy, on premises situated within its area :

(a)- where the area is covered by the water supply services of Jal Sansthan, a water tax; and

(b)- where the area is covered by the sewerage services of Jal Sansthan, a sewerage tax.

(2)- The taxes mentioned in sub-section (1) [shall, in a local area other than a city, be levied] at such rate which in the case of water tax shall be not less than 6 per cent and not more than 14 per cent and in the case of sewerage tax shall be not less than 2 per cent and not more than 4 per cent of the assessed annual value of the premises as the Government may, from time to time after considering the recommendation of the Nigam, by notification in the Gazette, declare.

[(3) The taxes mentioned in sub-section (1), shall, in a city, be levied at such rate which in the case of water tax shall not be less than 7.5 per cent and not more than 12.5 per cent and in the case of sewerage tax shall not be less than 2.5 per cent and not more than 5 per cent of the annual value of the premises determined under the Uttar Pradesh Municipal Corporations Act, 1959, as the State Government may, from time to time, after considering the recommendation of the Nigam, by notification in the Gazette, declare.]

[Explanation - For the purposes of this section -

(i)- the expression "city" shall have the meaning assigned to it in the Uttar Pradesh Municipal Corporations Act, 1959; and

(ii)- the expression "sewerage tax" shall have the same meaning as the "drainage tax" has been assigned in the Uttar Pradesh Municipal Corporations Act, 1959.]

Where this provision sits

ActThe Uttar Pradesh Water Supply and Sewerage Act, 1975
Section52
Marginal noteTaxes leviable
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, U.P. Act No. 16 of 1999. Subs. by sec. 2(a) of U.P. Act No. 16 of 1999.
  • inserted, U.P. Act No. 16 of 1999. Ins. by sec. 2(b) of U.P. Act No. 16 of 1999.
  • inserted, U.P. Act No. 16 of 1999. Ins. by sec. 2(c) of U.P. Act No. 16 of 1999

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Uttar Pradesh Water Supply and Sewerage Act, 1975 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.