Section 23 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
23. New Assessment and Remission.
(1)(a)If any building in the [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] Metropolitan Area is constructed or reconstructed the owner shall give notice thereof to the authorised authority within fifteen days from the date of completion or occupation of the building, whichever is earlier.(b)If such date falls within the last two months of the half year, the owner shall, subject to the notice being given in sub-clause (a) of clause (1) be entitled to remission of the whole of the tax or enhanced tax, as the case may be payable in respect of the building only for that half year.(c)If such date falls within first four month of the half year, the owner shall subject to notice being given in sub-clause (a) be entitled to remission of so much not exceeding half of the tax or enhanced tax as the case may be payable in respect of the building only, for that half year as is proportionate to the number of days in that half year preceding such date.(2)(a)If any building in the [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] Metropolitan area is demolished or destroyed, the owner shall, until notice thereof is given to the authorised authority be liable for the payment of the tax for which he would have been liable had the building not been demolished or destroyed.(b)If such notice is given within the first two months of the half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building only for that half-year.(c)If such notice is given within the last four months of the half year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half year as is proportionate to the number of days in that half year succeeding the demolition or destruction as the case may be.
