Section 163: Provisions relating to government claimed amount or other amount

1) If a judgment decrees that the claimed amount be recovered, the recovery of a government claimed amount shall have priority over the recovery of a personal claimed amount.

Provided that if any judgment has been made to recover a personal claimed amount before making the judgment to the effect that a governmental claimed amount be recovered, no priority shall be given to the government claimed amount.

2) If the government claimed amount or other amount has not been recovered pursuant to the judgment or there is a situation that such amount cannot be recovered, except where the property belonging to the offender liable to pay such claimed amount or other amount has already been attached previously, such property shall be attached as soon as possible after the passage of the judgment.

3) If the offender fails to pay the claimed amount or other amount referred to in sub-section (1) within thirty days from the date on which the judgment becomes final, such amount shall be recovered, in the case of a movable property attached pursuant to sub-section (2), by receiving such movable property from the body holding it, and in the case of an immovable property so attached, by auctioning such immovable property.

4) Such person shall be imprisoned for the government claimed amount that has not been recovered even from the proceeds of the auction of the property pursuant to sub-section (3).