In exercise of the powers under sections 34, 35 and 36 and sub section (1) and clause (i) of sub-section (2) of section 81 of the Chennai Metropolitan Water Supply and Sewerage  Act, the Board with the autonomous power accorded  in G.O.MS.No.75 M.A. & W.S. Dept. dt.8.5.98 makes the following Regulations for Levy and Collection of Water tax and Sewerage Tax on the premises within the Board’s area.

1.       Short title and Commencement

1)     These regulations may be called the Chennai Metropolitan water Supply and Sewerage Board's Water Tax and Sewerage Tax (levy and collection) Regulations 1991.

2)     These regulations shall come into force from the 1st day of April 1991.

Definitions

In these regulations, unless the context otherwise requires:- (a)   “Act” means the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978)

(b)   “Assessed Annual value” means the annual value of a premises determined under section 35 of the Act and forms the basis for levy of the water tax and sewerage tax.

(c)   “Premises” means any land or building.
(d)   “Sewerage Tax” means a tax levied on premises situated within the Board’s area under sub-section (1) of section 34 of the  Act. 

(e)   “Water tax” means a tax levied on premises situated within the Board’s area under sub-section (1) of section 34 of the Act.

(f)     Words and expressions used and defined in these Regulations but defined in the Act shall have the meaning respectively assigned to them in that Act.

     ASSESSMENT BOOKS

3.      The authorized authority shall prepare and keep assessment books in such form and in such parts and sections as he considers fit, showing the persons and premises liable to taxation under this Act.
 ACCESS TO THE BOARD’S RECORDS

The assessment books and where detailed particulars relating to any assessment are kept in separate records, the portion thereof containing such particulars shall be open at all reasonable times and free of charge to inspection to any person who pays

4.      Any tax to the Board and such persons shall be entitled to take extracts free of charges from the said books and records.

5.      The relevant portion of the Board’s tax ledgers shall be open to inspection free of charges by any person who pays tax to the Board on a day or days in each month to be fixed by the Board.


LEVY OF WATER AND SEWERAGE TAX                                                                                              6. (1) For the purpose of the Act, the Board shall levy on premises situated within its area:-

(a)   a Water Tax and

(b)   a Sewerage Tax

(2) The taxes mentioned in clause (1) shall be levied at such rates as specified in Regulation 7 subject to the ceilings indicated in sub section (2) of section 34 of the Act.

      RATES OF TAXATION

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

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

    (ii)  Sewerage tax 5.5.% 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.

(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.

RAISING OF WATER AND SEWERAGE TAX DEMANDS AND PAYMENT CONDITIONS  

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 30 th 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.

ANNUAL VALUE 

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 and
(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.

REVISION OF ASSESSMENT
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.(1) 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, and 

(c)   that objections will be considered if they contact the Board’s office within fifteen days from the date of notice.

(2) 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.

ESCAPED ASSESSMENTS
19. Notwithstanding anything to the contrary contained in the Act or these regulations made there under, 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 any half year or year at a rate lower than the rate at which he is assessable or, in the case of water tax 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 authorised authority may at any time  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 made there under shall so far as may  apply as if the assessment was made in the half year to which the tax or fee relates.
NOTIFICATION FOR REVISION OF TAX
20. An increase or decrease in the rate of tax shall not constitute an amendment or revision and such change in the rate of tax shall take effect from the date fixed for levy.
POWER TO ISSUE SUPPLEMENTAL DEMANDS
21. In the event that the tax demanded by the Board for a half year has either errors or arithmetical errors, the Board may issue a supplemental demand correcting the same either in the same half year or in any subsequent half year.
CHANGE OF OWNERSHIP
22. (1) Whenever the title of any person primarily liable to the payment of the water tax and sewerage tax on any premises to or over such premises is transferred, the person whose title is transferred and the person to whom the same shall be transferred, shall within three months after the execution of the instrument of transfer or after its registration if it be registered or after the transfer is effective, if no instrument be effected, give notice of such transfer to the authorised authority.

(2) In the event of death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the authorised authority within one year from the date of the death of the deceased.
(3) The notice to be given under clause (1) and (2) above shall be in such form as the authorised authority may direct.  The transferee or the person to whom the title passes, as the case may be, shall, if so required, be bound to produce  before the authorised authority any documents evidencing the transfer or succession.

(4) Every person who makes a transfer as aforesaid without  giving such notice to the authorised authority shall continue to be liable for the payment of the water tax and sewerage tax assessed on the premises transferred until he gives notice or until the transfers have been recorded in this Board’s registers, but nothing in this clause shall be held to affect the liability of the transferee for the payment of the said tax or the prior claim of the Board under regulation 28.

NEW ASSESSMENT AND REMISSION
23. (1) (a) If any building in the Chennai Metropolitan Area is constructed or reconstructed the owner shall give notice thereof to the authorised authority within fifteen days from the date of completion or occupation of the building, whichever is earlier.

(b) If such date falls within the last two months of the half year, the owner shall, subject to the notice, being given in sub- clause (a) of clause (1) be entitled to remission of the whole of the tax or enhanced tax, as the case may be payable in respect of the building only for that half year.

(c) If such date falls within first four months of the half year, the owner shall subject to notice being given in sub-clause (a) be entitled to remission of so much not exceeding half of the tax or enhanced tax as the case may be payable in respect of the building only, for that half year as is proportionate to the number of days in that half year preceding such date.

(2) (a) If any building in the Chennai  Metropolitan area is demolished or destroyed, the owners shall, until notice  thereof  is given to the authorised authority be liable for the payment of the tax for which he would have been liable had the  building not been demolished or destroyed.

(b) If such notice is given within the first two months of the half year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building only for that half year.

(c) If such notice is given within the last four months of half year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half year as is proportionate to the number of days in that half year succeeding the demolition or destruction as the case may be.
DISCONNECTION AND RESTORATION OF WATER / SEWER CONNECTIONS.

24. If any amount due on account of water tax and sewerage tax as determined under the Act and the regulations is not paid before the  due date prescribed  by the authorised authority,   the Board shall issue a notice for cutting  off  water  or sewer connection  or both between any water or sewer works main or pipe line of the Board and the premises to which water is supplied or sewerage is provided giving  a further grace time as decided by the competent authority.

25. If the taxes due to the Board are not paid even after the grace time as specified in the notices issued under Regulation 24, the authorised authority shall proceed to cut off water supply or sewerage connection.

26.Restoration of  water supply or sewerage cut off under regulation 25 shall be done only after payment of the entire charges due together with a penalty of Rs.50/- (Rupees fifty   only) and payment of all disconnection and reconnection expenses incurred by the Board.  The authorised authority shall order reconnection after satisfying himself that all payments due have been made.  The Board may at its discretion grant time for payment in exceptional cases.

27.Request by tenants that the owners are liable to pay the tax dues and hence disconnection of water supply need not be given effect to shall not be considered.  Requests that water supply should not be cut off for  non-payment on the plea that such arrears are due by previous owners shall not be considered.

LIABILITY FOR PAYMENT OF TAX
28.The water and sewerage tax on buildings and lands, shall, subject to the prior payment of land revenue, if any, due to the Government there on, 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.
SAVING CLAUSE
29.Until such time the proposed regulations defined and determined under the Act and given effect to, the existing regulations or bye-laws of the Chennai Municipal Corporation, Municipality, Panchayat or any other local authority shall be in force.

PROCEEDING FOR COLLECTION OF WATER AND SEWERAGE TAX.

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. 

  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.

ii.   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.

iii. 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; and

         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.

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.

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 distriants with reference to the amount due for which ‘the distraint is made and according to the rates specified in the following Table;
 

Sum distrained for 
Fees (Rs.) 
Below Rs.25 
5.00
Rs.25 and above but below Rs.50
 7.00
Rs.50 and above but below Rs.100
15.00
Rs.100 and above 
25.00

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 ; and

(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.

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.

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

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.

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.

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.

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, and

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

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. 

MANAGING DIRECTOR 
  CMWSS BOARD.

                      Regulations for levy and Collection of Water Supply and Sewerage service charges                           1,Pumping station Road, Chintadripet, Chennai - 600 002.

In pursuance of the provisions of Section 81 (2) of Chennai Metropolitan Water Supply and Sewerage Act 1978 (Tamil Nadu Act No.28 of 1978) the Board makes the following regulations in respect of levy and collection of Water Supply and Sewerage service charges.  

 

PART – I

 
SHORT TITLE AND COMMENCEMENT
1. i. These Regulations may be called “the Chennai Metropolitan Water Supply and Sewerage  Service charges (Levy and Collection) Regulations 1998” 

ii. These regulations shall come into force with effect from 1.10.1998.            

DEFINITION
2. In these regulations, unless the context otherwise requires (1) “Act,” means the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act No.28 of 1978) and Tamil Nadu Government Act No.56 and 58 of 1977.
3. i)“AUTHORISED BANK” means any Bank authorised by the Board to receive payments of bills for water supply and sewerage service  charges.

ii) “AUTHORISED AUTHORITY” means  in relation to any power to be exercised or function to be performed under any provision of these Regulations means any committee, Director, Officer of other employee of the Board to whom such power or function has been delegated under section 22 of CMWSS Act, 1978. 

 4.
“Commercial Premises” means

i).Irrespective of consumption of water, premises used fully for business, Commercial complexes, Trade, commerce, building purposes fall under this category.

ii)Premises used fully or partly as Theatres, Hotels, Boarding Houses, Lodges, Clubs, Private Hospitals,Private Hostels, Kalyanamandapams, Clinics with inpatient facility, Swimming Baths, Places for keeping animals, vehicles Service Stations, Nurseries, etc.

iii)Industries, Railways, Port Trust and all other Business/ Commercial and Industrial Establishments not covered in sub-clause i. & ii of this clause above, Central & State Public Sector Undertakings, Commercial Boards &  Authorities.

5. “PARTLY COMMERCIAL” means: Premises partly used for commercial purposes other than referred under clause    4 (ii) above and shops forming part of Flats, Clinics without inpatient facility, falls under this category.        
6. “CONSUMER” means any person drawing water supply from the Board and or having sewerage connections provided by the Board or owner or occupier of any premises provided with a service connection by the Board;
7. “DOMESTIC RESIDENTIAL PREMISES” means Dwelling units, Flats, Line of Houses, Residential Govt. Quarters, Raj Bhavan, Residences of Ministers, Judges and other High Dignitories, Legislators Hostel, Hostel of Colleges and Schools recognised by State or Central Govt, places of orphanage recognised by government and includes premises used exclusively for religious purposes and Old age homes. 
8.
“PREMISES”  means any land or building;
9.
INSTITUTIONAL:   Premises fully used for Govt. Offices, Govt. Hospitals, Educational Institutions, Fire Stations and premises used both for Educational Institutions and Quarters like I.I.T., Anna University are classified under this category.    
10.
MUNICIPAL BULK SUPPLY:  Municipalities, Town Panchayats, including Manali New Town, CMDA, Village Panchayats and other local bodies for whom water is supplied for domestic purpose.          
11 “PUBLIC SUPPLY” means the gratuitous supply of water to the public through public hydrants, fire hydrants or other conveniences.    
12 (i).All premises having water connections from the sources maintained and operated by the Board and Private Ground Water sources, may be subject to a charge whether such connections are metered or not as prescribed under these Regulations.  The decision as to which connection shall be metered or not shall vest with the Board.

(ii).All premises having sewerage connection from the sewerage system maintained and operated by the Board shall be subject to a charge for the allied services rendered wherever applicable.

13
The Board shall normally endeavor to render bills for metered premises at regular intervals as prescribed by the Board from time to time.  It shall however be open to the Board to change the frequency of billing at its discretion.          
14
The scale of Tariff and or frequency billing applicable to different categories of metered consumers shall be as specified in the table 
15 For the purpose of levying the water charges, the quantity of water supply below 500 litres may be ignored and 500 litres and above, the quantity of water shall be charged for the next nearest 1000 litres.
16.
With reference to the classification of any consumer under any of the clauses mentioned above, the decision of the Board shall be final
17.
In addition to the tariff, as specified in clause 14, the Board shall also levy service charges for defray the cost of purchase and installation, maintenance, repairs, renewal of meters.  The service charges shall be as mentioned below:
 
Size of meter
Rupee/paise per month or part thereof
 
15 mm
20 mm
25 mm
40 mm
50 mm
0.50
0.50
0.50
4.00
6.00
 
Meter service charges shall become payable from the date on which the meter fixed and no deduction shall be allowed in respect of any period during which the meter is not registering correctly or is under repair or has been removed for renewal or repairs.
18.
The meter shall normally be read every month or periodically as possible on identical dates.  The Depot Managers of the Board shall be visiting between 7.00 a.m. and 5.00 p.m. for meter reading purpose.  The Depot Managers or authorised authority shall read the meter as far as possible in the presence of the consumer.  If the consumer is not available, the bill with readings shall be handed over to any person on the premises.  In respect of flats the bill shall normally be made out in the name of the Secretary of the Association or Residents and if specifically required individual bills shall be served.  Non receipt of the bill shall not however be accepted as a valid reason for non payment of dues.
19.
The owner or occupier of the premises to which a meter is fixed shall be liable to pay any loss or illegal use thereof tampering therewith or other damage thereto, such amount as may be considered reasonable by the authorised authority.  He shall also be liable to get the meter repaired at his cost if so directed by the authorised authority.  No person shall alter the index of any meter or prevent any meter from duly registering the quantity of water supplied.
20
 Complaints in regard to the incorrect or excess reading or billing rates or classification or clerical errors are to be made within 30 days of the date of the bill otherwise the readings shall be taken as correct and the bill, shall not be revised.  The authorised authority may grant or refuse stay for payment of the bill for the disputed amount.  Complaints regarding incorrect meters made within the period specified above should be accompanied by payment of meter testing fee for various sizes of meters as detailed below:- 
 
Category of consumer
Size of meter
Revised
 
1. Domestic                                                                      15mm & 20mm                         Rs. 50.00
 
2. Non-Domestic                                                               20mm & 25mm                         Rs.100.00
 
3. Non-Domestic                                                               40mm &  100mm                      Rs.200.00
 
4.Flats and   Multi-storied Buildings                                    20mm                                      Rs.100.00
 
5.Flats and Multi storied Buildings                                      25mm & 50mm                         Rs.200.00
 
6.Bulk Supply                                                                   150mm                                     Rs.300.00
 
The fee shall be forfeited to the Board, if the meter is found to be correct and shall be refunded if the meter is found to be incorrect.  An error of 5 percent either way shall be ignored.
21.
i)    In the event that a meter reading cannot be made due to the fact that the meter has been out of order on account of no fault of the consumer or the meter has been taken or removed by the Board on the order of the competent authority for the purpose of testing or rectifying the defects, the Board shall bill the consumer for that period on any one of the following basis namely;

a)  based on the actual reading of the meter for the corresponding period in the previous year if available, OR

b)  an average of the meter reading for the previous 6  months or 12 months when the meter was functioning or whichever is higher.

ii.  In the event that a meter reading cannot be made due to the fact  that the meter has been tampered or willfully removed by the consumer so as to avoid billing on actual consumption the Board shall bill the consumer for that period at the following flat rates viz.,

a)   Individual house 
  Rs.50/- p.m
b)   Per flat in case of common service connection 
    Rs.50/- p.m.
c)   Commercial 

      i) Private Hospital  (Water Intensive)**
Rs.800/- p.m.
      ii) All others ( Non Water Intensive)
Rs.400/- p.m-
     iii) All others ( Water Intensive)**
Rs.650/- p.m-
d) Partly Commercial
Rs.150/- p.m-
e)  Institutional 
       
     i) Pvt. Education Institutionals
Rs.400/- p.m-
     ii) Govt. Hospitals
                     Rs.200/- p.m.
    iii)  All others
Rs.300/- p.m-
 **Water intensive means premise used fully or partly as Theatres, Hotels, Boarding houses, Lodges, Clubs, private Hospitals, Private Hostels, Kalyanamandapams, Clinic with inpatient facility, Swimming Baths, Places for keeping animals, Vehicle Service Stations, Nurseries.

Provided that no charge shall be levied under this clause unless the consumer is given a reasonable opportunity of being heard of the charges of tampering or willful removal of the meter.

22.
In the event that a meter fixed having either failed or removed before the first meter reading or before the readings for three consecutive months are taken, water charges shall in such cases, be levied on the basis of subsequent readings for 3 months after the meter is restored or replaced.
23
In the case of new connection, if on account of any reason, the Board is unable to fix a meter, the Board shall take note of the subsequent readings for a period of three months when the premises is subsequently metered and adopt the same for billing for the unmetered period.
24
The scale of tariff for the unmetered consu

mers who are located in premises with a service connection from the Board shall be as specified in the Table 

 
PART-IV PAYMENT CONDITIONS 
25. The Board shall issue a consumer card for recording the payment of Water Supply and Sewerage Service Charges due under these regulations.  The Depot Manager as specified in section 86 of the Act shall serve the consumer demand card to the consumer.  The consumer shall not refuse to receive the consumer card on any account.

26. All demands raised shall be paid periodically to the Board within the period as prescribed by the Board from time to time by the Competent Authority.

27.  i.  If any amount due under these Regulations  is not paid within the period as specified by the Board, the authorised authority shall issue a notice for cutting off connection between any water works main or pipeline of the Board and the premises to which water is supplied and sewerage is provided giving a grace time as decided by the Competent Authority. 

ii).If the charges due are not paid even after the grace time in the notice specified in Regulations 27.i. the authorised authority may proceed to cut off the water supply and sewerage connections.

iii)  In addition to clause 27 i and ii, the Board shall levy  surcharge at the rates specified from time to time for the belated payment of  water supply and sewerage service charges. Surcharge on recurring basis will be levied at 1.5% per month of domestic flat rate and metered consumers at 2% per month for other category of consumers including metered consumers w.e.f. 1.10.97 upto 31.03.03 and 1.25% per month for all category of consumers from 1.4.2003.  

iv) Surcharge may be waived  on the following reasons after proper  examination and on approval  of Competent Authority. 

a)  During drought period.

 b) During the period of no water supply

 c) Defective water supply due to unforeseen circumstances.
28.Unless and until otherwise provided under these  Regulations by the competent authority,  restoration of water supply or sewerage cutoff under Regulation 27 shall be done only after payment of the entire  dues payable to the Board together with penalty of Rs.50/- (Rupees  fifty only) and payment of all disconnection  and reconnection expenses incurred by the Board. 

Explanation: Competent Authority would be  Managing Director.

29. (i) Payment of Water Supply and Sewerage Service Charges shall be made by cash or cheque or demand draft in favour of the CMWSS Board producing the consumer demand card or water supply bills. 

(ii)” In the case of dishonored cheque,    the penalty at 1% of the cheque amount subject to minimum of Rs.75/- per cheque will be levied”

30.The owners and occupiers of the building shall be jointly and severally liable for the payment of all sums due towards water supply and sewerage service charges and they should intimate in writing to the authorised authority of any change in ownership or tenancy.

31.Request that water supply and sewerage connections should not be cut off for non-payment on the plea that such arrears are due from previous owners or occupiers shall not be considered.  In such cases new owners or occupiers shall remit the arrears.
 
PROCEEDING FOR COLLECTION OF WATER  SUPPLY AND SEWERAGE SERVICE  CHARGES

32.Where any charges 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 33 below would be enforced.

33.(i). If the amount due on account of any charges covered in the demand under regulation  32 is not paid within the time prescribed  from the service of the notice and if the person from  whom the charges 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 buildings or land in respect of which the charge 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 charge  together with the warrant fee, distraint fee and such further sums as will satisfy the probable charge that will be incurred in connection with the detection and the sale of the property so distrained.   

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.

ii. 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.

ii.      Nothing herein contained shall preclude the Board from suing in a Civil Court for the recovery of the Water Supply and Sewerage Service  Charges, or other amount due to it under the Act.

34. 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.

35. The officer charged with the execution of a warrant shall, before making the distraint, demand payment of the charges due and the warrant fee.  If charge due and warrant fee are paid, no distraint shall be made and if the charges 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; and
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.

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

37. I) If the amount due by the defaulter on account of Water Supply and Sewerage Service Charges, 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 charges 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 Supply and Sewerage Service  Charges, 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.

ii) When the property seized is  perishable or subject to speedy natural decay or if the expenses of keeping it together with the Water Supply and Sewerage Service Charges 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.
iii) The authorized 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 authorized 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 authorized authority that he wilfully permitted the distraint of the property when his knowledge was not liable to distrain.

38. i) Fees shall be levied on such distriants with reference to the amount due for which ‘the distraint is made and according to the rates specified in the following Table;
                              
  THE TABLE
Sum distrained for Fees(Rs.)
Below Rs.25  5.00
Rs.25 and above but below Rs.50  7.00
Rs.50 and above but below Rs.100 15.00
Rs.100 and above 25.00

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 ; and

b). the charge payable on account of person having or put in charge of the property, namely, Rs.5/- per day per person.

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

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.

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

v) For the purpose of action under Regulation 35, 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.

vi) For the purpose of action under Regulation 37, the public servant to whom the warrant is addressed  may without further orders from the authorised 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.
vii) It shall be unlawful for public servant himself or for any person subordinate to him to purchase directly or indirectly any such sale.

40.If the Water Supply and Sewerage Service Charges 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 26, the authorised authority may, if the said charges 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 Regulations unless he had wilfully prevented distraint or a sufficient distraint.

41.If any charge due from any person remains unpaid in whole or in part at end of the period specified in Regulations 26 and 27 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 revenues.
42.i. If any charge due from any person remains unpaid in whole or in part at the end of the period specified in Regulations 26 and 27 the defaults shall be liable on proof to the satisfaction of the Magistrate that he wilfully 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 charges due and the warrant fee, if any, and

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

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

REGULATION FOR IMPOSING PENALTY ON ILLEGAL 
WATER SUPPLY/ SEWER CONNECTIONS :

44.i) The water and sewerage connection shall be obtained  on formally applying through the prescribed application as per the procedure from time to time.

ii) In case, it is found that  any water supply/sewer connection have been obtained illegally, the same could be  got regularised on payment of   following penalty within a  period  of 15 days from the date of issuing of notice.  If it is not regularised within the above stipulated period the water supply/sewer connections shall be summarily disconnected. 
 
 
Water Supply/Sewer Connection – DOMESTIC
     -  Rs.10,000
Water Supply/Sewer Connection – OTHER THAN DOMESTIC
     - Rs.20,000
REGULATION FOR IMPOSING PENALTY FOR DIRECT SUCKING OF WATER

45.   i) Where any direct sucking of water from the water supply main through electric/diesel motor is noticed/comes to knowledge of the Board, these water supply connection shall be disconnected immediately.ii) In all such cases, Water supply connection will be restored after a period of 3 months on payment of the following fees:
 

a.     In case of DOMESTICconnections                             - Rs.10,000 
b.     In case of  OTHER THANDOMESTIC consumers        - Rs.20,000

iii) In case of consumers desirous of obtaining reconnection before the stipulated period of three months as above the requests may be considered by the Board subject to the payment of additional penal fees at the following rates:

a.    1 to 15 days from the date of disconnection       –   Triple the normal rate of fees. 
b.    16 – 30 days                 - Double the  normal  rate of  fees
c.    31 – 60  days                - 1.75 times of the  normal  rate of  fees
d.    61 – 90  days                -  1.5 times of the normal  rate of  fees
e.    after 91  days                -  normal  rate of  fees. 

iv)If the offence of direct sucking of water is resorted for more than 3 times, then the water connection will be disconnected permanently.

46. The owner or occupier of the premises shall intimate the Board regarding any conversion or change of premises from one category to another as defined in the Regulations within 15 days from such conversion or change.  In case of any failure on the part of the consumer to comply with the requirement and if the change has come to the knowledge of the Board, the Board will charge extra charge for the consumption of water at 2 times of the normal charge subject to a maximum back period of 3 years.

Managing Director

CMWSSB

 
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