Water tax in Andhra Pradesh

I have a doubt regarding water tax. Around 8 years back road was reconstructed, and the water pipe inside the road was broken. We have been using that house as a Godown and we actually didn't need water. So we didn't get it repaired. Now we have changed it to home purpose. Government is asking to pay water tax with penalty since last payment. Can anyone explain me the reason behind water tax even when we didn't use this service. Also if pipes were broken due to road re construction, what's the reason behind government asking us to pay money for repair ?