Section 71(1)(d) in Karnataka Urban Water Supply and Drainage Board Act, 1973
(d)all arrears of rates, (including water cess to be levied by the local authority in the form of tax assessed on building and lands) fees, rents and other sums due to the local authority in connection with the water supply or drainage undertaking shall be deemed to be due to the Board and shall be recoverable by it under this Act;