Section 19. Other penalties

19. Other penalties.— Whoever contravenes any of the provisions of this Act or the rules made thereunder other than those punishable under section 18 shall on conviction be punishable with fine which may extend to one hundred rupees and in the event of such person having been previously convicted of an offence under this section, with fine which may extend to two hundred rupees. 1 [20. Utilization of the proceeds of tax.— The proceeds of the tax collected under this Act (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid to,— (i) the Municipal Corporation of Delhi established under section 3 of the Delhi Municipal Corporation Act, 1957 (66 of 1957); (ii) the New Delhi Municipal Committee established under section 11 of the Punjab Municipal Act, 1911 (Punjab Act 3 of 1911), as extended to Delhi; and (iii) the Cantonment Board, Delhi, constituted under the Cantonments Act, 1924 (2 of 1924), for the performance of their respective functions under the said Acts and the payment shall be made in such proportion as may be prescribed.]