Section 2 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
2. Definitions.
- In these regulations, unless the context otherwise requires,-(a)"Act" means the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978);(b)"Assessed Annual Value" means the annual value of a premises determined under section 35 of the Act and forms the basis for levy of the water tax and sewerage tax;(c)"Premises" means any land or building;(d)"Sewerage Tax" means a tax levied on premises situated within the Board's area under sub-section (1) of section 34 of the Act;(e)"water tax" means a tax levied on premises situated within the Board's area under sub-section (1) of section 34 of the Act;(f)Words and expressions used and not defined in these Regulations but denied in the Act shall have the meanings respectively assigned to them in that Act.
