Section 394(1) in Chennai City Municipal Corporation Act, 1919
(1)In case any fine, cost, [tax] [Inserted by section 204(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] or other sum of money [imposed, assessed or recoverable] [Substituted for the words 'imposed and assessed' by Act X of 1936.] 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.
