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State of Tamilnadu - Section

Section 12 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991

12.

The Board shall enter in the assessment books the annual value of all assessed premises and the tax payable thereon. Such assessment books shall also record the following particulars with regard to each assessable item:-
(a)The serial number.
(b)The taxpayers code number.
(c)A clear address of the premises giving the door number, or survey number, street name, postal zone, corporation division.
(d)The name of owner and occupier.
(e)A description of the premises with extent of land.
(f)The annual value, and
(g)The water tax and sewerage tax to which it is assessed to.