Section 15 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
15.
Any premises the assessed annual value of which is less than thirty six rupees shall be exempt from water tax and sewerage tax provided that the owner thereof is not liable to profession tax or income tax and provided further that no other building or land is owned by him or the aggregate annual value of all the buildings and lands owned by him is less than thirty six rupees.
