UTTAR PRADESH MUNICIPALITIES ACT, 1916
Section 130. Restriction on the imposition of other taxes
1[130. The imposition of a tax under 2[clause (iv) of sub-section (1) or clause (vi) of sub-section (2)] of section 128 shall be subject to the restriction that the tax shall not be assessed on any house or building, or leviable from the occupier of any house or building unless the Municipality under clause (a) of Section 196 undertakes the house scavenging or the collection, removal and disposal of excrementitious and pollute matter from privies, urinals and cesspools of such house or building.
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