Section 55. Restriction on levy of taxes

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.