Under Article 110 of the Constitution, a Bill shall NOT be deemed to be a Money Bill merely because it provides for which of the following?

Article 110(1) defines a Money Bill as a Bill containing only provisions dealing with matters such as the imposition or regulation of any tax, borrowing of money, custody of the Consolidated Fund, appropriation of moneys, and the receipt or audit of accounts. The concluding part of Article 110(1) expressly provides that a Bill shall not be deemed to be a Money Bill by reason only that it provides for the imposition of fines or other pecuniary penalties, or for the demand or payment of fees for licences or services rendered, or by reason that it provides for the imposition or regulation of any tax by a local authority for local purposes.