C —Levy of fine
421. Warrant for levy of fine.
(1)
When an offender has been sentenced to pay a fine the Court passing the
sentence may take
action
for the recovery of the fine in either or both of the following ways, that is
to say, it may—
(a)
issue a warrant for the levy of the amount by attachment and sale of any
moveable
property
belonging to the offender;
(b)
issue a warrant to the collector of the district, authorising him to realise
the amount as
arrears
of land revenue from the movable or immovable property, or both of the
defaulter:
Provided
that, if the sentence directs that in default of payment of the fine, the
offender
shall
be imprisoned, and if such offender has undergone the whole of such
imprisonment in
default,
no Court shall issue such warrant unless, for special reasons to be recorded in
writing, it
considers
it necessary so to do, or unless it has made an order for the payment of
expenses or
compensation
out of the fine under section 357.
(2)
The State Government may make rules regulating the manner in which warrants
under clause
(a)
of sub-section (1) are to be executed, and for the summary determination of any
claims made
by
any person other than the offender in respect of any property attached in
execution of such
warrant.
(3)
Where the Court issues a warrant to the Collector under clause (b) of
sub-section (1), the
Collector
shall realise the amount in accordance with the law relating to recovery of
arrears of
land
revenue, as if such warrant were a certificate issued under such law:
Provided
that no such warrant shall be executed by the arrest or detention in prison of
the
offender.
Comments
Clause
(a) of sub-section (1) of section 421 provides for issue of levy warrant by
attachment and
sale
of movable property whereas clause (b) thereof provides for issue of warrant
directing the
Collector
of District to realise the amount as arrears of land revenue; M. Nagendrappa v.
Commercial Tax Officer, (1997)
2 Crimes 442 (Kant).
422. Effect of such warrant.
A
warrant issued under clause (a) of sub-section (1) of section 421 by any Court
may be
executed
within the local jurisdiction of such Court, and it shall authorise the
attachment and sale
of
any such property outside such jurisdiction, when it is endorsed by the
District Magistrate
within
whose local jurisdiction such property is found.
423. Warrant for levy of fine issued by a Court in any territory
to which this Code does not
extend.
Notwithstanding
anything contained in this Code or in any other law for the time being in
force,
when
an offender has been sentenced to pay a fine by a criminal Court in any
territory to which
this
Code does not extend and the Court passing the sentence issues a warrant to the
Collector of
a
district in the territories to which this Code extends, authorising him to
realise the amount as if
it
were an arrear of land revenue, such warrant shall be deemed to be a warrant
issued under
clause
(b) of sub-section (1) of section 421 by a Court in the territories to which
this Code
extends,
and the provisions of sub-section (3) of the said section as to the execution
of such
warrant
shall apply accordingly.
424. Suspension of execution of sentence of imprisonment.
(1)
When an offender has been sentenced to fine only and to imprisonment in default
of payment
of
the fine and the fine is not paid forthwith, the Court may—
(a)
order that the fine shall be payable either in fully on or before a date not
more than
thirty
days from the date of the order, or in two or three installments, of which the
first
shall
be payable on or before a date not more than thirty days from the date of the
order
and
the other or others at an interval or at intervals, as the case may be, of not
more than
thirty
days;
(b)
suspend the execution of the sentence of imprisonment and release the offender,
on
the
execution by the offender of a bond, with or without sureties, as the Court
thinks fit,
conditioned
for his appearance before the Court on the date or dates on or before which
payment
of the fine or the installment thereof, as the case may be, is to be made; and
if
the
amount of the fine or of any installment, as the case may be, is not realised
on or
before
the latest date on which it is payable under the order, the Court may direct
the
sentence
of imprisonment to be carried into execution at once.
(2)
The provisions of sub-section (1) shall be applicable also in any case in which
an order for
the
payment of money has been made on non-recovery of which imprisonment may be
awarded
and
the money is not paid forthwith; and, if the person against whom the order has
been made,
on
being required to enter into a bond such as is
referred
to in that sub-section, fails to do so, the Court may at once pass sentence of
imprisonment.
