Section 486(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)If any fine, costs, tax or other sum of money imposed, assessed or recoverable 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 (Central Act XLV of 1860).
