- (1.) In these appeals the only question raised is whether the imposition of water and sewerage tax at 121/2% and 3% of the annual value of the premises under the U.P. Water Supply and Sewerage Act, 1975 can be enhanced to 14% and 4% respectively.
(2.) The appellant filed a Writ Petition in the High Court of Allahabad challenging the enhancement of the water and sewerage tax rates, and the Writ Petition was dismissed. In appeal, learned counsel for the appellant contends that the enhancement of the water and sewerage tax rates is invalid because having regard to the general tax at 171/4% already imposed by the Nagar Mahapalika under the U.P. Nagar Mahapalika Adhiniyam, 1959, the aggregate of the general tax and the Water and Sewerage taxes cannot, by reason of the proviso to subsection (2) of section 173 of the U.P. Nagar Mahapalika Adhiniyam, 1959 exceed 25%. The submission rests on the basis that the imposition ander the U P. Water Supply and Sewerage Act, 1975 is governed by the limitations imposed under U.P. Nagar Mahapalika Adhiniyam 1959, and that for that purpose the provisions of the two Acts must he read together. In our opinion, the contention is without substance.
(3.) The U.P. Water Supply and Sewerage Act, 1975 provides for the constitution of Jan Sansthans, which are entrusted with the function of planning, promoting and executing schemes of, and operating an efficient system of water supply and sewerage and sewage treatment. Section 52 of the Act empowers a Jal Sansthan to levy water tax and sewerage tax. It is provided that the water tax and sewerage tax will be levied at a determined rate on the assessed annual value of the premises. It seems to us that having regard to the provisions of the U.P. Water Supply and Sewerage Act, 1975 the Legislature has enacted a complete code in regard to providing for the amenities of water supply and sewerage facilities. It is true that section 114 of the U.P. Nagar Mahapalika Adhiniyam 1959 empowers the Nagar Mahapalika to make provision for those amenities. But in respect of certain are as that responsibility has been entrusted exclusively to the Jal Sansthans constituted by the U.P. Water Supply and Sewerage Act, 1975. Section 100 of that Act provides that from the day the Jal Sansthan comes into being section 114 and other sections of the U.P. Nagar Mahapalika Adhiniyam 1959 cannot be brought into play. In respect of the area serviced by the Jal Sansthan the obligations of providing the amenities of water supply and sewerage facilities cease to be the responsibility of the Nagar Mahapalika and instead become the responsibility of the Jan Sansthan. No reference is therefore justified to the proviso to subsection (2) of section 173 of the U.P. Nagar Mahapalika Adhniyam, 1959.;