Section 42(i) in The Chennai Metropolitan Water Supply and Sewerage Service Charges (Levy and Collection) Regulations, 1998
(i)If any charge due from any person remains unpaid in whole or in part at the end of the period specified in Regulations 26 and 27 the defaults 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-
