law: Narcotic Drugs and Psychotropic Substances Act, 1985
  19. Punishment for embezzlement of
  
  opium by cultivator.
  Any cultivator licensed to cultivate the opium poppy on account
  
  of the Central Government who embezzles or otherwise illegally disposes of the
  
  opium produced or any part thereof, shall be punishable with rigorous
  
  imprisonment for a term which shall not be less than ten years but which may
  
  extend to twenty years and shall also be liable to fine which shall not be less
  
  than one lakh rupees but which may extend to two lakh rupees:
  Provided that the court may, for reasons to be.
  
  recorded in the judgment, impose fine exceeding two lakh rupees.