Section 66 IPC: Description of imprisonment for non-payment of fine

Indian Penal Code, 1860

Section 66 IPC at a Glance

Section 66 IPC deals with description of imprisonment for non-payment of fine. From 1 July 2024 it is replaced by Section 8(4) BNS.

Punishment

None. Section 66 IPC creates no offence.

BNS Equivalent

Section 8(4) →

Section 66 IPC Bare Act Text

66. Description of imprisonment for non-payment of fine

The imprisonment which the Court imposes in default of payment of a fine may be of any description to which the offender might have been sentenced for the offence.

Source: Section 66, Indian Penal Code, 1860

Section 66 IPC in Simple Words

Section 66 of the Indian Penal Code (IPC) says what kind of imprisonment a Court may impose in default of a fine. The imprisonment may be of any description to which the offender might have been sentenced for the offence. The section creates no offence and sets no punishment of its own.

Ingredients of Section 66 IPC

  • The Court imposes imprisonment in default of payment of a fine
  • The offender might have been sentenced to imprisonment of some description for the offence
  • The default imprisonment may be of any of those descriptions

Punishment Under Section 66 IPC

Imprisonment

None. Section 66 IPC creates no offence.

Fine

None.

Section 66 IPC is a rule on the description of default imprisonment. It has no entry in the First Schedule to the CrPC.

Example of Section 66 IPC

In 2015 in Guwahati, Siddharth was convicted of dishonest misappropriation of property, an offence for which he might have been sentenced to imprisonment of either rigorous or simple description. The Court sentenced Siddharth to pay a fine of ten thousand rupees and imposed three months of rigorous imprisonment in default of payment of the fine. Because Siddharth might have been sentenced to rigorous or simple imprisonment for the offence itself, the Court could choose either description for the default term. Imposing rigorous imprisonment in default of payment of the fine was lawful under Section 66 IPC.

When Section 66 IPC Does Not Apply

  • Section 66 IPC does not allow a court to impose rigorous imprisonment in default of a fine when the offence itself is punishable only with simple imprisonment.
  • Section 66 IPC does not apply when the offence carries a fine alone and the offender could not have been sentenced to imprisonment for the offence.
  • Section 66 IPC does not apply when the sentencing Court imposes no imprisonment in default of payment of the fine.

Section 66 IPC in the BNS

Section 66 IPC is now covered under Section 8(4) BNS.

Section 8(4) BNS keeps the rule and extends it to default of community service as well as default of payment of a fine. It is the fourth of the numbered parts of Section 8(4) BNS, which also takes in Sections 63 to 65 and 67 to 70 IPC.

View detailed comparison (IPC 66 vs BNS 8(4)) →

FAQs on Section 66 IPC

What does Section 66 IPC say?▼

That the imprisonment the Court imposes in default of payment of a fine may be of any description to which the offender might have been sentenced for the offence.

Can default imprisonment be rigorous or simple under Section 66 IPC?▼

Yes, where the offence allows imprisonment of either description. The default imprisonment may then be of either description, as the sentence for the offence itself could have been.

Does Section 66 IPC apply where the offence is punishable with fine only?▼

Section 67 IPC deals with that case and makes the default imprisonment simple.

Does Section 66 IPC create an offence?▼

No. It is a rule on the description of default imprisonment and sets no punishment.

What is the BNS equivalent of Section 66 IPC?▼

Section 8(4) BNS, which adds default of community service.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·