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State of Tamilnadu - Section

Section 35 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991

35.

a. Fees shall be levied on such distraints with reference to the amount due for which the distraint is made and according to the rates specified in the following Table:
Sum Distrained for Fees (Rs.)
Below Rs. 25 5.00
Rs. 25 and above but below Rs. 50 7.00
Rs. 50 and above but below Rs. 100 15.00
Rs. 100 and above 25.00
b. Such fee shall include all expenses, except,i. the cost of maintaining any live stock or the expenses incidental to the detention of the distrained property,ii. the tax payable on account of person having or put incharge of the property, namely, Rs.5/- per day per person.