Section 2(4) in The United Provinces Borstal Act, 1938
(4)"Offence" means--(i)an offence punishable with transportation or rigorous imprisonment under the Indian Penal Code other than--(a)an offence punishable with death ;(b)an offence punishable under Chapter V-A or Chapter VI of the said Code;(ii)an offence punishable with imprisonment under the Public Gambling Act, 1877, the Opium Act, 1878, or the United Provinces Excise Act, 1914 ;
