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State of Tamilnadu - Section

Section 486 in The Coimbatore City Municipal Corporation Act, 1981

486. Imprisonment in default of payment and application of cost, etc.

(1)If any fine, costs, tax or other sum of money imposed, assessed or recoverable by a Magistrate under this Act or under any rule, by-law or regulation made under it, shall not be paid, the Magistrate may order the offender to be imprisoned in default of payment subject to all the restrictions, limitations and conditions imposed in sections 64 to 70 (both inclusive) of the Indian Penal Code (Central Act XLV of 1860).
(2)Any fine costs, tax or other sum imposed, assessed or recoverable by a Magistrate under this Act, or any rule, by-law or regulation made thereunder shall be recoverable by such Magistrate, as if it were a fine imposed under the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), and the same shall except in the case of a fine on recovery be paid to the corporation to be applied to the purposes of this Act.