Section 234, THE CRIMINAL PROCEDURE ACTS, 1965

If the officer having the execution of the warrant reports that he could find no goods and chattels whereon tolevy the money mentioned in the warrant with expenses, the Court may be the same or a subsequent warrant commit the person ordered to pay, to prison for a period specified in the warrant, unless the money and all expenses of the distress, commitment, and conveyance to prison, to be specified in the warrant, are sooner paid. Commitment in lieu of distress. Form 42 in Schedule II.