Legal Provisions of Section 67 of Indian Penal Code, 1860.
Imprisonment for non-payment of fine, when offence punishable with fine only:
This section applies to such cases alone where the offence committed is punishable with fine only. The section deals with two matters. Firstly, where the offence committed by the offender could be punished with fine only, the sentence of imprisonment in default of the payment of fine shall be simple only. Secondly, the scale of such simple imprisonment imposed in default of payment of the fine shall be a maximum term of two months where the fine is not more than fifty rupees, a maximum term of four months where the fine is not more than one hundred rupees, and a maximum term of six months where the fine is more than one hundred rupees.
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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.