law: Prevention of Corruption Act, 1988
  16. Matters to be taken into consideration for
  
  fixing fine
  Where a sentence of fine is imposed. under
  
  sub-section (2) of section 13 or section 14, the court in fixing the amount of
  
  the fine shall taken into consideration the amount or the value of the
  
  property, if any, which the accused person has obtained by committing the
  
  offence or where the conviction is for an offence referred to in clause (e) of
  
  sub-section (1) of section 13, the pecuniary resources or property referred to
  
  in that clause for which the accused person is unable to account
  
  satisfactorily.