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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 - 1[ (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.
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 - <b><sup>1</sup>[ </b>(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.<b>]</b> (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. <br>