• a. a Water Tax and
• b. a Sewerage Tax

7(1). The rate of tax shall be as below on each premise per annum:-

• a. Water Tax 1.5% of GCC assessed annual value
• b. Sewerage Tax 5.5 % of GCC assessed annual value

7(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.

• a. Water Tax: Rs.1/-
• b. Sewerage tax: Rs.2/-

8. The authorized authority shall determine water tax and sewerage tax to which each premises or portion is liable per annum.

9. The amount of tax determined under regulation 8 of these regulations shall be divided into two equal half yearly demands and levied each half year commencing on the 1st day of April and 1st day of October and ending on the 30th day of September and 31st day of March respectively. Save, as otherwise, expressly provided in these regulations the half yearly demand for water and sewerage tax is arisen within fifteen days of the commencement of the half year, which is payable as prescribed by the competent authority. The Board may also notify executive order for further extension of time for payment from time to time as it may consider appropriate.

10. The payment of water and sewerage tax shall be made as specified in the demand notice, water and sewerage tax card or as intimated by the Board from time to time.

• 10 (i) The Board shall levy surcharge at the rates specified from time to time for the belated payment of water and sewerage tax. Surcharge is being levied at 2% per month on recurring basis w.e.f. 1.10.1997 upto 31.3.2003 and 1.25% p.m. from 1.4.2003 onwards. In respect of appeal preferred by the assessees for revision of Annual Value, the allowable time for payment at revised rate would be 30 days from the date of receipt of order or from the date of intimation from the Board whichever is earlier.

11. As long as the Board adopts the annual value specified in sub-section (3) of section 35 of the Act, it need not maintain separate assessment books and instead record in its tax ledgers, the annual value and tax payable in respect of each premises.

12. The Board shall enter in the assessment books the annual value of assessed premises and the tax payable thereon such assessment books shall also record the following particulars with regard to each assessable item.

• a) The serial number
• b) The tax payers code number
• c) A clear address of the premises giving the door number, or survey number, Street name, Postal Zone, Corporation division.
• d) The name of owner and occupier.
• e) A description of the premises with extent of land.
• f) The annual value.
• g) The water tax and sewerage tax to which it assessed to.

13. The gross annual rent for the purposes of Section 34 and 35 of the Act shall be determined based on information made available on the rental value of the premises, other relevant information on the rent fetched by similar premises in the neighbour hood and guidelines issued for determining the monthly rental value from time to time.

14. Every building shall be assessed together with its site and other adjacent premises occupied as appurtenances thereto unless the owner of the building is a different person from the owners of such site or premises.

15. Any premises the assessed annual value of which is less than thirty six rupees shall be exempted 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 is less than thirty six Rupees.

16. An assessment once made shall continue in force until a revised assessment takes effect.

17. Assessment shall normally be revised once in five years. For this purpose the authorized authority may with the approval of the Board arrange the territorial divisions of the city in such groups as may be considered necessary and revise the assessment books relating to each group by rotation once in five years.

18. When assessment books have been prepared for the first time, or whenever a general revision of such books has been completed under regulation 17 or revision due to any improvement in construction of the premises, the authorised authority shall give a notice to the owner stating.

• a) the time and place where the books may be inspected.
• b) the half year from which the fresh assessment of revision takes effect,
• c) that objections will be considered if they contact the Board’s office within fifteen days from the date of notice.

The authorized authority may after taking note of objections, if any, finalise the tax assessment books and communicate the same to the owner of the premises. Such assessments shall be deemed to take effect from the first day of the half year in which it is made.

30. Where any tax due under these regulations have not been paid within the time prescribed, the authorised authroity shall cause to be served upon or sent to such person a demand for the sum due failing which proceedings under regulation 31 below would be enforced.

31(i). If the amount due on account of any tax covered in the demand under regulation 30 is not paid within the time prescribed from the service of the notice and if the person from whom the tax are due has not shown cause to the satisfaction of the authorised authority why it has not been paid, the authorised authority may recover by distraint under his warrant by sale of the movable property of the defaulter or if the defaulter is occupier of any building or land in respect of which the tax is due, by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of the tax together with the warrant fee, distraint fee and such further sums as will satisfy the probable tax that will be incurred in connection with the detection and the sale of the property so distrained.

31(ii). Provided always that the movable property described in the provision to sub-section (1) of section 60 of the code of civil procedure, 1908, shall not be liable to distraint.

31(iii). If for any reason the distraint or, a sufficient distraint of the defaulter’s property is impracticable, the authorised authority may prosecute the defaulter before a Magistrate.

31(iv). Nothing herein contained shall preclude the Board from suing in a Civil Court for the recovery of the water and sewerage tax , or other amount due to it under the Act.

32. Under a special order in writing of the authorised authority any officer charged with execution of a warrant of distress may between sunrise and sunset break open any outer or inner door or window of a building in order to make the distress if he has reasonable ground for believing that such building contains property of the defaulter which is liable to seizure, and if after notifying his authority and purpose and duly demanding admittance he cannot otherwise obtain admittance:
Provided that a period of the time prescribed shall be allowed for paying the amount due and redeeming the property seized.

33. The officer charged with the execution of a warrant shall, before making the distraint, demand payment of the tax due and the warrant fee. If tax due and warrant fee are paid, no distraint shall be made and if the tax or warrant fee are not paid the officer shall.

• i) Seize such movable property of the defaulter as he may think necessary.
• ii) Make an inventory of the property seized.
• iii) give to the person in possession of the property seized at the time of seizure, a copy of the inventory and notice of sale.
  Provided that a period of seven days shall be allowed for paying the amount due and redeeming the property seized.

34. The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the tax due by the defaulter together with all expenses incidental to the warrant distraint, detention and sale.

35(i). If the amount due by the defaulter on account of water and sewerage tax, the warrant fee, distraint fee and the expenses incidential to the detention of the property are not paid within the time prescribed , under proviso to regulation 35 and if the distraint warrant is not suspended by the authorised authority, the property seized or sufficient portion thereof shall be sold by public auction under the orders of the authorised authority who shall apply the proceeds of the sale to the payment of the amount due on account of the tax due, the warrant fee and the distraint fee and the expenses incidental to the detention and sale of the property, and shall return to the person in whose possession the property, was at the time of seizure, any property or some which may remain after the sale and application of the proceeds thereof as aforesaid, if application is made by such person within the time prescribed from the date of sale. If no such application is made, the property of some so remaining shall be forfeited to the Board. if the proceeds of the sale are insufficient for the payment of the amount due on the account of the water and sewerage tax, the warrant fee and distraint fee and the expenses incidental to the detention and sale of the property, the authorised authority may again proceed under regulation 33 and 34 of this part in respect of the sum remaining unpaid.

35(ii). When the property seized is perishable or subject to speedy natural decay or if the expenses of keeping it together with the water and sewerage tax due shall exceed the value of the property, the authorised authority may sell it at any time before the expiry of the same period of the time prescribed unless the amount is sooner paid.

35(iii). The authorised authority shall consider any objection to the distraint of any property which are made within the same period of the time prescribed and may postpone the sale, pending investigation thereof , if the authorised authority decide that the property attached was not liable to distraint, he shall return it or if it has already been sold the proceeds of the sale to the person appearing to the entitled thereto and may again proceed under regulation 33 and 34 and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear to the authoritsed authority that he wilfully permitted the distraint of the property when his knowledge was not liable to distrain.

36(i). Fees shall be levied on such distriant with reference to the amount due for which‘the distraint is made and according to the rates specified in the following Table.

36(ii). Such fee shall include all expenses, except,

• a) the cost of maintaining any live stock or the expenses incidental to the detention of the distrained property.
• b) the tax payable on account of person having or put incharge of the property, namely, Rs.5/- per day per person.

37(i). The immovable property of defaulter may be distrained wherever it may be found within the state of Tamil Nadu.

37(ii). If it is necessary to distrain property outside the limits of the city, the authoritsed authority shall address this warrant to such public servant having local Jurisdiction as the Government of Tamil Nadu may be general or special order direct.

37(iii). Such public servant shall execute the warrant himself or cause it to be executed by some person subordinate to himself.

37(iv). Subject to the modification set out in the following clauses, the provisions of regulations 35 and 39 (both inclusive) shall apply to the execution of the warrant and the disposal of the sale proceeds.

37(v). For the purpose of action under regulation35, no special order in writing of the authorised authority shall be required but if the Public servant to whom the warrant is addressed charges any subordinate to the execution thereof, he shall furnish such subordinate with a special order in writing to that effect and such subordinate shall then have authority to take action under the regulation.

37(vi). For the purpose of action under Regulation 37, the public servant to whom the warrant is addressed may without further orders from the authoritsed authority, sell or direct the sale of the property seized and shall on completion of the same, transmit proceeds to the authorised authority subject to such deduction, if any, as may be necessary to meet expenses incurred locally.

37(vii). It shall be unlawful for such public servant himself or for any person subordinate to him to purchase directly or indirectly any such sale.

38. If the water and sewerage tax due on any account of any building or land remains unpaid in whole or in part at the end of the period, specified in regulation 24, the authorised authority may, if the said tax due have retained unpaid for more than the time prescribed, require the occupier for the time being of such building or land to pay the amount within a specified period and if the occupier fails to comply with such requisition, the authorised authority may distrain and sell any immovable property found on the building or land and the provisions of the foregoing regulations shall mutatis mutandis apply to all distraints and sales effected under this regulation.
Provided that no occupier shall be liable for prosecution or to a civil suit in respect of any sum recoverable from him under these regulation unless he had wilfully prevented distraint or a sufficient distraint.

39. If any tax due from any person remains unpaid in whole or in part at end of the period specified in regulation 9 and 10 and such a person has left India or cannot be found, the said amount or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrears of land revenue.

40(i). If any tax due from any person remains unpaid in whole or in part at the end of the period specified in regulations 9 and 10 the defaults shall be liable on proof to the satisfaction of the Magistrate that he willfully omitted to pay the amount due by him to pay a fine not exceeding twice the amount which may be due by him on account of

• a) the tax due and the warrant fee, if any,
• b) if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.

40(ii). Whenever any person is convicted of an offence under sub-clause (i) of this clause the Magistrate shall in addition to any fine which may be imposed recover summarily and pay over to the Board the amount, if any, due under the heads specified in items (a) and (b) of sub-clause (i) of this clause and may in his discretion also recover summarily and pay to the Board such amount, if any, he may fix as costs of the prosecution.

41. No officer or subordinate of the Board shall directly or indirectly purchase any property at any sale or distrained property held under foregoing regulations.