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 sub-section (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.

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.