Imprisonment in default of payment and application of costs etc

(1) If any fine, costs, tax or other sum, imposed, assessed or recoverable by a Magistrate under this Act or under any rule or bye-law made thereunder, is not paid the Magistrate may order the offender to be imprisoned in default of payment subject to all the restrictions, limitations, and conditions imposed by sections 64 to 70 (both inclusive) of the Indian Penal Code (Central Act 45 of 1860).

1. (2) Any fine, costs, tax or other sum imposed assessed or recoverable by a Magistrate under this Act or under any rule or bye-law made thereunder, shall be recoverable by such Magistrate under the Code of Criminal Procedure, 1898**, as if it were a fine and the same shall, except in the case of a fine, on recovery be paid to the municipal council to be applied to the purposes of this Act.