Section 18 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
18.
(1)When assessment books have been prepared for the first time, or whenever a general revision of such books has been completed under regulation 17 or revision due to any improvement in construction of the premises the authorised authority shall give a notice to the owner stating-(a)the time and place where the books may be inspected,(b)the half year from which the fresh assessment of revision takes effect, and(c)that objections will be considered if they contact the Board's office within fifteen days from the date of notice.(2)The authorised authority may after taking note of objections, if any, finalise the tax assessment books and communicate the same to the owner of the premises. Such assessments shall be deemed to take effect from the first day of the half years in which it is made.
