Section 14(2)(a) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(a)with imprisonment for a term which shall not be less than three months but may extend-(i)in the case of the first offence, to six months, and(ii)in the case of any second or subsequent offence, to one year: Provided that the court may, for any adequate and special reasons, to be recorded by it in the judgment, impose a sentence of imprisonment for a term lesser than three months or a fine in lieu of imprisonment; and