or premises or receptacle or reservoir attached or adjacent thereof, any stagnant water which the Health Officer considers to be either injurious to health or offensive to the neighborhood:
Provided that the provisions of clauses (a) and (d) shall not apply to a stream: Provided further that a notice shall not be issued under clause (f) unless a notice has first been issued under clause (e) and the source of water supply in question continues to be used for drinking purposes notwithstanding the issue of such notice, and the Health Officer considers that such use cannot be prevented otherwise than by the issue of a notice under clause (f).
(2) If the owner or person having control as aforesaid fails or neglects to comply with any notice issued under sub-section (1) within the time specified therein, the Health Officer may, if immediate action is necessary to protect the health or safety of any person or persons, at once 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.
25. Levy of water-tax and earmarking 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 realized in such manner as may be sanctioned or directed by the Government, or maybe 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 realization 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.
(3)(a) The rates 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.
(4)(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 watersupply 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 Madras to levy a water and drainage tax under Section 99 (1)(b) of the Madras City Municipal Act, 1919, or of any municipality governed by the Madras District Municipalities Act, 1920, to levy a water and drainage tax under Section 81(1)(b) of that Act 25 or of any local board governed by the Madras Local Boards Act, 1920, to levy an additional house-tax under Rule 91 of Schedule IV to that Act for any purpose specified in that rule.