Section 71(1) in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
(1)Any person aggrieved by any decision or determination-(i)fixing the rate of water tax or sewerage tax or demanding the payment of such tax under the provisions of this Act; or(ii)[***] [The expression 'and the Annual Valuation shall be assessed under section 35' omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).](iii)refusing a licence under section 51, may within thirty days from the date of communication of such decision, determination, levy or notice prefer an appeal to the Tribunal.
