Section 22(1)(a) in The City of Nagpur Corporation Act, 1948
(a)draw up a list of all Councillors (which term for the purposes of this section shall include the [Mayor and Deputy Mayor] [These words were substituted for the words 'the Chairperson of the Corporation, the Deputy Chairperson, the Mayor, the Deputy Mayor and the members of the Mayor-in-Council' by Maharashtra 26 of 1999, Section 10.]), who have failed to pay any tax due by them to the Corporation within six months from the date on which such tax became due;