Section 394 in Chennai City Municipal Corporation Act, 1919
394. Imprisonment in default of payment and application of costs, etc.
(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.(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, 1898] [Substituted by section 204(iii) by Act X of 1936.], and the same shall [except in the case of a fine] [Inserted by the Adaptation Order of 1937.] on recovery be paid to the corporation to be applied for the purposes of this Act.]
