(1) Where any fine is imposed under the authority of any law for the time being in force, then in the absence of any express provision relating to such fine in such law contained the provisions following shall apply, that is to say :-
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| (a) where a sum is not expressed to which the fine may extend the amount to which the offender is liable is unlimited but shall not be excessive ; | | |
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| (b) in every case of an offence punishable with imprisonment as well as fine in which the offender is sentenced to a fine, whether with or without imprisonment, and in every case of an offence punishable with fine only in which the offender is sentenced to a fine, the court passing the sentence may in its discretion direct by the sentence that in default of payment of the fine the offender shall suffer imprisonment for a certain term, which imprisonment shall be in excess of any other imprisonment to which he may have been sentenced or to which he may be liable under a commutation of a sentence : | | |
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| (c) notwithstanding the provisions of paragraph (b), where the fine to which the offender is sentenced does not exceed ten rupees, the court shall not impose a term of imprisonment in default of payment of the fine, but may make order as provided in section 15 (2); | | |
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| (d) the term for which the court directs the offender to be imprisoned in default of payment of a fine shall not exceed one-fourth of the term of imprisonment which is the maximum fixed for the offence if the offence be punishable with imprisonment as well as fine; | | |
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| (e) the imprisonment which the court imposes in default of payment of a fine may be of any description to which the offender might have been sentenced for the offence; if the offence be punishable with fine only, the imprisonment shall be simple ; | | |
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| (f) if the offence is not punishable with imprisonment the term for which the court directs the offender to be imprisoned in default of payment of fine shall not exceed the following scale, that is to say:-
| | | (i) for a term of seven days where the amount of the fine exceeds ten rupees but does not exceed twenty-five rupees ; |
| (ii) for any term not exceeding fourteen days where the amount of the fine exceeds twenty-five rupees but does not exceed fifty rupees; |
| (iii) for any term not exceeding three months where the amount of the fine exceeds fifty rupees but does not exceed one hundred rupees; |
| (iv) for any term not exceeding six months where the amount of the fine exceeds one hundred rupees; |
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| (g) the imprisonment which is imposed in default of payment of a fine shall terminate whenever that fine is either paid or by process of law levied; | | |
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| (h) if before the expiration of the term of imprisonment fixed in default of payment such a proportion of the fine be paid or levied that the term of imprisonment suffered in default of payment is not less than proportional to the part of the fine still unpaid, the imprisonment shall terminate; | | |
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| (i) the fine or any part thereof which remains unpaid may be levied at any time within six years after the passing of the sentence, and if under the sentence the offender be liable to imprisonment for a longer period than six years then at any time previous to the expiration of that period, and the death of the offender does not discharge from the liability any property which would after his death he legally liable for his debts. | | |
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