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Section 52

(1) For the purposes of this Act, a Jal Sansthan shall levy, on premises situated within its area :-

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52. (1) For the purposes of this Act, a Jal Sansthan shall levy, on premises situated within its area :- (a) where the area is covered by the water supply services of Jal Sansthan, a water tax; and (b) where the area is covered by the sewerage services of Jal Sansthan, a sewerage tax. Surcharge Taxes leviable (2) The taxes mentioned in sub-section (1) shall, 1 [in a local area other than a city, be levied] at such rate which in the case of water tax shall be not less than 6 per cent and not more than 14 per cent and in the case of sewerage tax shall be not less than 2 per cent and not more than 4 per cent of the assessed annual value of the premises as the Government, may from time to time, after considering the recommendation of the Nigam, by notification in the Gazette, declare.