Section 689(1) in The Orissa Municipal Corporation Act, 2003
(1)In case any fine, costs, tax or other sum of money imposed, assessed or recoverable by a Magistrate under this Act or under any rule, bye-law or regulation made thereunder is not paid, the Magistrate may order the offender to be imprisoned in default of such payment, subject to all the restrictions, limitations and conditions imposed in Sections 64 to 70 of the Indian Penal Code, 1860.
