Section 7 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991

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State of Tamilnadu - Section

Section 7 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991

7. Rates of Taxation.

(1)The rate of tax shall be as below on each premises per annum-

(i)Water tax 1.5 per cent of assessed annual value; and

(ii)Sewerage tax 5.5 per cent of assessed annual value.

(2)In the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts the authorised authority may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at such rates as he may himself determine subject always to the following maximum per ground of land measuring 220 square metres:-

	Rs.
(a) Water Tax. .......................	1
(b) Sewerage Tax. .................	2

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State of Tamilnadu - Section

Section 7 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991

7. Rates of Taxation.