Section 2(e) in Chhattisgarh Municipal Revenue (Establishment of Regulatory Commission) Act, 2011
(e)"Municipal Revenue" means any revenue under any head of user charges or other revenue account of any urban local body, whether recovered or not recovered, realized or outstanding, levied or not levied, and includes taxes, fees, levies tolls, royalties, charges, rents, fines, penalties including interest and penal interest on revenue amounts not paid or paid late.
