Subs. by sec. 3(b) of U.P. Act No. 16 of 1999. — (U. P. ACT no. 43 of 1975)

5 . Subs. by sec. 3(b) of U.P. Act No. 16 of 1999. Assessment of annual value (3) Where the assessment is made by the Jal Sansthan or by any other agency the Jal Sansthan or such other agency shall follow the prescribed procedure.' (4) Until an assessment of the annual value of premises in any local area is made by the Jal Sansthan or any other agency specified under sub -section (2) the annual value of all premises in that local area, as assessed by the local body concerned for the purposes of house tax shall be deemed to be the annual value of the premises for the purposes of this Act as well. (5) Where the annual value of premises in any local area is assessed by the Jal Sansthan or other agency specified under sub -section (2), it shall, subject to any variation therein on appeal under section 54, be deemed to be the annual value of the premises for the purposes also of house tax levied by the local body concerned, anything contained in the law constituting such local body notwithstanding. Appeal against assessment 54. (1) Any person aggrieved by an order of assessment made by a Jal Sansthan or any other agency under sub-section (2) of section 53 may, within thirty days from the date of such order, prefer an appeal to the prescribed authority. (2) Where an appeal is preferred from an order of the Jal Sansthan or any. other agency under sub-section (1), the prescribed authority may stay the enforcement of that order for such period and on such terms as it deems fit. (3) The prescribed authority may, after giving to the parties an opportunity of being heard, confirm, set aside or modify the order under appeal. (4) A decision of the prescribed authority under sub-section (3) shall be final and binding on the parties. Restriction on levy of taxes 55. 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.

Section 5