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proceed to execute the work specified in such notice; and all the expenses incurred in respect thereof by the Health Officer shall be paid by the owner of, or person having control over, such Source of Water-Supply, and shall be recoverable as if it were a tax due to the local authority concerned:

Provided that in the case of any private source the water of which is used by the public or by any section of the public as of right, the expenses which have been incurred by the Health Officer or which, in the opinion of the local authority have been necessarily incurred by the owner of, or person having Control over, the source of Water-supply shall be paid from the funds of the local authority.

23. Levy of water-tax and ear-marking the proceeds for water-works.-

(1) Any local authority may, with the previous Sanction of the Government and shall, if so directed by them, levy within its area or any part thereof any tax which may be necessary for providing water-supply in such area or part.

(2) Any tax levied under sub-section (1) may be a new tax levied on such basis, assessed and realised in Such manner as may be sanctioned or directed by the Government or may be a tax or additional tax levied under any head of taxation specified in any law for the time being in force governing the local authority concerned in which case all the provisions of such law relating to the incidence, assessment or realisation of a tax under such head or in any manner connected therewith shall be applicable to the tax, or additional tax, with such modifications and restrictions, if any, as may be prescribed.


(a) The rate at which any tax may be levied under this section shall be determined by the local authority with the previous sanction of the Government in case the tax is levied by the local authority of its own motion and by the Government in case the tax is levied at their direction.
(b) The local authority may, with the previous sanction of the Government and shall if so directed by them, alter the rates at which any such tax is to be levied.


(a) Every local authority levying a tax under this section shall earmark the net revenue therefrom for expenditure on the execution, maintenance and improvement of works of water supply, in the local area or part thereof within which it is levied.
(b) Such revenue shall be expended in accordance with such orders as may be issued by the Government in this behalf.

(5) Nothing contained in this section shall be deemed to affect the power of the Corporation of Trivandrum to levy a water and drainage tax under section 95 of the Trivandrum City Municipal Act, or of any municipality governed by the Travancore District Municipalities Act, 1116, to levy water and drainage tax under section 80 of that Act, or of any municipality governed by the Cochin Municipal Act, XVIII of 1113 to levy a water and drainage tax under section 74 of that Act.

24. New house not to be occupied without adequate water supply.-

No Owner of any dwelling house which may be constructed or reconstructed after the commencement of this Act in any urban local area shall occupy it or cause or permit it to be occupied until he has obtained a certificate from an officer of the Public Health Department of the local authority concerned, not below the rank of Health or Sanitary Inspector, that there is within the house or within a reasonable distance therefrom, a supply of wholesome water sufficient for the domestic purposes of the inmates of the house:

Provided however that if an application has been made for a certificate and that no such certificate has been granted within a period often days, the owner may occupy the building or cause or permit it to be occupied.

CHAPTER IV - Drainage
25. Local authority to maintain public drains.-

(1) Every urban local authority shall, so

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