Explanation :— for the purposes of this section— — (U. P. ACT no. 43 of 1975)

3 [ [Explanation :— for the purposes of this section— (i) the expression ''city'' shall have the measuring 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.]

Section 3