Section 9 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
9. Raising of Water and Sewerage Tax Demands and Payment Conditions.
- The amount of tax determined under regulation 8 of these regulations shall be divided into two equal half yearly demands and levied each half year commencing on the 1st day of April and 1st day of October and ending on the 30th day of September and 31st day of March respectively. Save as otherwise expressly provided in these regulations the half-yearly demand for water and sewerage tax is payable by the owner of the assessed premises within fifteen days of the commencement of the half year. The Board may as a matter of convenience send demands in batches on by any other mode as evolved by the Board from time to time after the commencement of the half year and make the demands payable within one month of the date on the demand notice. Non-receipt of the demand notice shall not be a valid reason for non-payment. The Board may how ever, send demands once a year for premises in respect of which the total water tax and sewerage tax per annum per premises does not exceed Rs. 70 (rupees seventy only).Explanation. - Computer Demand notice issued up to 11/89.90. Cards issued from 1/90.91 treated as one time demand notice.
