Section 34 in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
34. Taxes leviable by the Board.
(1)For the purposes of this 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 sub-section (1) shall be levied at such rates as may be prescribed which in the case of water tax [shall not be more than thirty-five per cent and in the case of sewerage tax shall not be more than fifteen per cent of the property tax] [Substituted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, (Tamil Nadu Act 30 of 1998).].(3)The Board may, [* * *] [Omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, (Tamil Nadu Act 30 of 1998).] exempt any local area from the whole or portion of the water tax and sewerage tax on the ground that such area is not deriving any or the full benefit from the water-supply or sewerage system. The Board may remit a portion of such taxes not exceeding one half on the ground that the premises concerned has remained vacant.Explanation. - For the purposes of this Chapter, the expression "premises" shall mean any land or building.(4)Where water tax or drainage tax is comprised in the [property tax] [Substituted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).] levied and collected by the existing authority, such existing authority shall reduce the [property tax] [Substituted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).] by an amount equal to the amount attributable to water tax and drainage tax.
