Section 446(1) in The Madurai City Municipal Corporation Act, 1971
(1)Every owner or person-in-charge of any vehicle or animal liable to tax under section 141, who omits to obtain, within fifteen days of the service of a bill on him, a licence under section 147 shall, on conviction, be punished with fine not exceeding one hundred rupees and shall also pay the amount of the tax payable by him in respect of such vehicle or animal.
