Section 126B(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)The following sums shall not be taken into account for the purpose of sub-section (1); namely,-(i)penalties and fines, including any charge imposed under section 148 of the Bombay Land Revenue Code, 1879 (Bombay V of 1879), as penalty or interest in case of default:(ii)fees for grazing when charged per head of cattle.
