Section 29B(1) in Chennai City Municipal Corporation Act, 1919
(1)Every person who is prosecuted under sub-rule (2) of rule 21 shall be liable on proof to the satisfaction of the magistrate that he wilfully omitted to pay the amount due by him to pay a fine not exceeding twice the amount which may be due by him on account of-(a)the tax and the warrant fee, if any, and(b)if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.
