Gujarat Provincial Municipal Corporations Act, 1949
Subject to the provisions of section 134, the water tax shall be levied only in respect of premises— (a) to which private water supply is furnished from, or which are connected by means of communication pipes with, any municipal water works; or (b) which are situated in a portion of the City in which the Commissioner has given public notice that the Corporation has arranged to supply water from municipal water works by means of private water connections or of public standposts, fountains or by any other means.