When an offender has been sentenced to pay a fine, the Court passing the sentence may take action for the recovery of the fine in either or both of the following ways:
Provided that if the sentence directs that, in default of payment of the fine, the offender shall be imprisoned, and if such offender has undergone the whole of such imprisonment in default, no Court shall issue such warrant unless, for special reasons to be recorded in writing, it considers it necessary to do so, or unless it has made an order for the payment of expenses or compensation out of the fine under section 357.
The State Government may make rules regulating the manner in which warrants under clause (a) of Sub-Section (1) are to be executed and for the summary determination of any claims made by any person other than the offender in respect of any property attached in execution of such warrant.
Where the Court issues a warrant to the Collector under clause (b) of Sub-Section (1), the Collector shall realise the amount in accordance with the law relating to recovery of arrears of land revenue, as if such warrant were a certificate issued under such law.
Provided that no such warrant shall be executed by the arrest or detention in prison of the offender.