Legal Provisions of Section 66 of Indian Penal Code, 1860.
Description of imprisonment for non-payment of fine:
The imprisonment in default of payment of a fine may be rigorous as well as simple. Whether it could be rigorous or simple depends on the nature of the offence for which the offender is sentenced. If the offence committed by him could be punished with rigorous imprisonment, the imprisonment in default of payment of the fine could be rigorous. On the other hand, if the offence committed by him could be punished with simple imprisonment, the imprisonment in default of payment of the fine could be simple only.
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Sections 63 to 70 of the Code have been referred to under section 25, General Clauses Act, 1897. The word ‘offence’ in this section has the same meaning as provided under section 40 of the Code.