Section 6 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
6. Levy of Water and Sewerage Tax.
(1)For the purpose of the Act, the Board shall levy on premises situated within its area-(a)a Water Tax; and(b)a Sewerage Tax.(2)The Taxes mentioned in clause (1) shall be levied at such rates as specified in Regulation 7 subject to the ceilings indicated in sub-section (2) of section 34 of the Act.
