Section 13 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
13.
The gross annual rent for the purposes of sections 34 and 35 of the Act shall be determined based on information made available on the rental value of the premises, other relevant information on the rent fetched by similar premises in the neighbourhood and guidelines issued for determining the monthly rental value from time to time.
