Section 34(3) in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
(3)The Board may, [* * *] [Omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, (Tamil Nadu Act 30 of 1998).] exempt any local area from the whole or portion of the water tax and sewerage tax on the ground that such area is not deriving any or the full benefit from the water-supply or sewerage system. The Board may remit a portion of such taxes not exceeding one half on the ground that the premises concerned has remained vacant.Explanation. - For the purposes of this Chapter, the expression "premises" shall mean any land or building.
