Section 72 in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
72. When appeals can be heard and finality of rates, etc.
(1)No appeal against the levy or demand of water tax or sewerage tax shall be heard by the Tribunal unless the water tax or sewerage tax as fixed or demanded and due by the applicant has been paid to the Board.(2)Unless and until altered on appeal, the water tax and sewerage tax shall be as determined by the Board [* * *] [The expression 'and the Annual Valuation shall be assessed under section 35' omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).].(3)[The amount] [Substituted for the expression 'the Annual Value fixed under section 35 against which no appeal has been made under this Act and this amount' by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).] of every sum claimed from any person under this Act on account of any tax against which no appeal has been preferred under this Act, and the decision of the Tribunal upon any appeal under this Act, shall be final and shall not be called in question in any Court of law.
