Section 29B in Chennai City Municipal Corporation Act, 1919
29B.
(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.(2)Whenever any person is convicted of an offence under sub-rule (1), the magistrate shall, in addition to any fine which may be imposed recover summarily and pay over to the corporation, the amounts, if any, due under the heads specified in clauses (a) and (b) of sub-rule (1), and may, in his discretion, also recover summarily and pay to the corporation such amount, if any, as he may fix as the costs of the prosecution.
