Section 36B(2) in The M.P. Vinirdishta Bhrashta Acharan Nivaran Adhiniyam, 1982
(2)Whoever, commits an offence of acquisition of property by illegal means shall be punishable with imprisonment for a term which shall not be less than one year but which may extend to seven years and shall also be liable to fine which may extend to the value of the property in excess of his known sources of income :Provided that the Court may, for any special reasons to be recorded in writing, impose a sentence of imprisonment of less than one year.
