Section 28 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
28. Liability for Payment of Tax.
- The water and sewerage tax on building and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be first charge upon the said premises or lands and upon the movable properties, if any found within or upon such premises and belong to the person liable to such tax.
