Report No. 47

X. Amendments to the Indian Penal Code

Suggested new section¹ relating to Corporations to provide for cases where imprisonment is the only punishment provided by law.

(1) In every case in which the offence is punishable with imprisonment only or with, imprisonment and fine, and the offender is a corporation, it shall be competent to the court to sentence such offender to fine only2.

(2) In every case in which the offence is punishable with imprisonment and any other punishment not being fine, and the offender is a corporation, it shall be competent to the court to sentence such offender to fine.

(3) In this connection, "corporation" means an incorporated company or other body corporated, and includes a firm and other association of individuals.

1. See Chapter 8 of the Report.

2. Compare 41st Report (Criminal Procedure Code), pp. 190-191, para. 24.7.