Section 394(2) in Chennai City Municipal Corporation Act, 1919
(2)[ Any fine, costs, tax or other sum imposed, assessed or recoverable by a magistrate under this Act, or any rule, by-law or regulation made thereunder shall be recoverable by such magistrate, as if it were a fine imposed under the [Code of Criminal Procedure, 1898] [Substituted by section 204(iii) by Act X of 1936.], and the same shall [except in the case of a fine] [Inserted by the Adaptation Order of 1937.] on recovery be paid to the corporation to be applied for the purposes of this Act.]