Section 164
Imprisonment For Government Claimed Amount
(1) The
concerned person shall pay any government claimed amount or any
other amount held by a court judgment to be recoverable.
(2) If such person fails to pay the government claimed
amount or other amount referred to in sub-section (1), such amount
shall be recovered by forfeiting his or her property.
(3) If any government claimed amount or other amount
could not be recovered even by making forfeiture referred to in subsection
(2), the sentence of imprisonment for a term not exceeding
the following term for the following claimed amount or such amount
shall be set for such person:
(a) One month for the claimed amount of five
thousand to ten thousand rupees,
(b) Three months for the claimed amount of ten
thousand to twenty-five thousand rupees,
(c) Six months for the claimed amount of twenty-five
thousand to fifty thousand rupees,
(d) One year for the claimed amount of fifty
thousand to one hundred thousand rupees,
(e) Six months for every fifty thousand rupees over
one hundred thousand rupees.
171
(4) One shall be sentenced to imprisonment for an amount
less than that set forth in clause (a) of sub-section (3) in a manner to
set off three hundred rupees for each day.
(5) Notwithstanding anything contained elsewhere in this
Section, in sentencing to imprisonment for a government claimed
amount, such sentence of imprisonment shall not be set to exceed
seven years.