Section 152 in The City of Nagpur Corporation Act, 1948
152. Punishment for evading payment of toll or cess. - If animals or articles passing the limits of the Corporation are liable to the payment of a toll or cess on imports, then every person who, with intention to defraud the Corporation causes or abets the introduction of, or himself introduces or attempts to introduce within the said limits, any such animals or articles upon which payment of the toll or cess on imports due on such introduction has neither been made nor tendered, shall be punishable with fine which may extend, either to ten times the value of such toll or cess on imports, or to fifty rupees, whichever may be greater.
