Section 19 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
19. Escaped assessment.
- Notwithstanding anything to the contrary contained in the Act or these regulations made thereunder, if for any reason any person liable to pay any of the taxes under these regulations has escaped assessment in any half year or a year or has been assessed in any half year or year at a rate lower than the rate at which he is assessable or, in the case of water and sewerage tax has not been duly assessed in any half year or year consequent on the building or land concerned having escaped proper determination of its annual value, the authorized authority may at any time within two years from the date on which such person should have been assessed, serve on such person a notice assessing him to the taxes due and demanding payment thereof within fifteen days from the date of such service, and the provisions of the Act and the regulations mad thereunder shall so far as may be apply as if the assessment was made in the half year or year to which the tax or fee relates.
