Section 31 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
31.
i. If the amount due on account of any tax covered in the demand under regulation 30 is not paid within the time prescribed from the service of the notice and if the person from whom the tax are due has not shown cause to the satisfaction of the authorised authority why it has not been paid, the authorised authority may recover by distraint under his warrant by sale of the movable property of the defaulter or if the defaulter is occupier of any building or land in respect of which the tax is due, by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of the tax together with the warrant fee, distraint fee and such further sums as will satisfy the probable tax that will be incurred in connection with the detection and the sale of the property so distrained.ii. Provided always that the movable property described in the provision to sub-section (1) of section 60 of the code of civil procedure, 1908, shall not be liable to distraint.iii. If for any reason the distraint or, a sufficient distraint of the defaulter's property is impracticable, the authorised authority may prosecute the defaulter before a Magistrate.iv. Nothing herein contained shall preclude the Board from suing in a Civil Court for the recovery of the water and sewerage tax, or other amount due to it under the Act.
