Section 32 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Supply Charges (Levy and Collection) Regulations, 1982
32.
If the [water and sewerage charges] [Substituted by Notification No. SRO C-3/95, dated the 1st March 1995.] due on any account of any building or land remains unpaid in whole or in part at the end of the period specified in regulation 17, the authorised Authority may, if the said charges due have remained unpaid for more than twelve months, require the occupier for the time being of such building or land to pay the amount within a specified period not being less than fifteen days and if the occupier fails to comply with such requisition the authorised authority may distrain and sell any immovable property found on the building or land and the provisions of the foregoing regulations shall mutatis mutandis apply to all distraints and sales effected under this regulation:Provided that no occupier shall be liable for prosecution or to a civil suit in respect of any sum recoverable from him under these regulation unless he had willfully prevented distraint or a sufficient distraint.
