Section 34(1) in The Chennai Metropolitan Water Supply and Sewerage Board's Water Supply Charges (Levy and Collection) Regulations, 1982
(1)If any charge due from any person remains unpaid in whole or in part at the end of the period specified in regulations 17 and 18 the defaulter 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 charge; due and the warrant fee, if any; and(b)if distraint has taken place, the distraint fee and the expenses incidental "the detention and sale, if any, of the property distrained.
