Section 348(2) in Tamil Nadu District Municipalities Act, 1920
(2)[ Any fine, costs, tax or other sum imposed or assessed by a magistrate under this Act or under any rule or by-law made under it shall be recoverable by such magistrate under the [Code of Criminal Procedure, 1898 (Central Act V of 1898)] [This sub-section was substituted for the original sub-section by section 138 of the Tamil Nadu District Municipalities (Amendment) Act 1930 (Tamil Nadu Act X of 1930).], as if it were a fine and the same shall [except in the case of a fine] [These words were inserted by the Adaptation Order of 1937.] on recovery be paid to the municipal council to be applied to the purposes of this Act.]