Section 445(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)Every owner or person-in-charge of any vehicle or animal liable to tax under section 142, who omits to obtain, within fifteen days of the service of a bill on him, a licence under section 148 shall on conviction, be punished with fine not exceeding one hundred rupees and shall also pay the amount of the tax payable by him in respect of such vehicle or animal.
