Section 348 in Tamil Nadu District Municipalities Act, 1920
348. Imprisonment in default of payment and application of costs, etc..
(1)In case any fine or costs imposed or assessed by a magistrate under this Act or under any rule or by-law 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 or assessed by a magistrate under this Act or under any rule or by-law made under it shall be recoverable by such magistrate under the [Code of Criminal Procedure, 1898 (Central Act V of 1898)] [This sub-section was substituted for the original sub-section by section 138 of the Tamil Nadu District Municipalities (Amendment) Act 1930 (Tamil Nadu Act X of 1930).], as if it were a fine and the same shall [except in the case of a fine] [These words were inserted by the Adaptation Order of 1937.] on recovery be paid to the municipal council to be applied to the purposes of this Act.]
