law: Code of Criminal Procedure Act, 1973
  
  421.Warrant for levy of fine.-
  (1) 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, that is to say, it may-
  (a) issue a warrant for the levy of the amount by attachment and sale of any
  
  movable property belonging to the offender;
  (b) issue a warrant to the Collector of the district, authorizing him to
  
  realize the amount as arrears of land revenue from the movable or immovable
  
  property, or both, of the defaulter:
  Providedthat, 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 so to do, or unless it has made an order for the
  
  payment of expenses of compensation out of the fine under section 357.
  (2) 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.
  (3) Where the Court issues a warrant to the Collector under clause (b) of
  
  sub-section (1), the Collector shall realize 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.