Section 132A(2) in Tamil Nadu District Municipalities Act, 1920
(2)In particular and without prejudice to the generality of the foregoing power, such by-laws may-(a)in cases of supply for domestic consumption and use, lay down the maximum free allowance to be made and the rates of charge to be levied in respect of water supplied in excess of such allowance; and(b)in cases of supply whether for domestic consumption and use or for other purposes, or any class of such cases, lay down that the charge for water supplied shall be based on the number of taps allowed, irrespective of the quantity of water consumed.Supply Beyond Limits of Municipality