Section 303(3) in Tamil Nadu District Municipalities Act, 1920
(3)In making any rule, the [State Government] [The words 'the Provincial Government' were substituted for the word 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1930.] may provide that a breach thereof shall be punishable with a fine which may extend to one hundred rupees.