Provision

Whoever accepts or attempts to obtain, or agrees to accept, any gratification for himself or any other person, or any restitution of property to himself or any other person, in consideration of his concealing an offence or of his screening any person from legal punishment for any offence, or of his not proceeding against any person for the purpose of bringing him to legal punishment,
if a capital offence;-shall, if the offence is punishable with death, be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine;
if punishable with imprisonment for life, or with imprisonment. -and if the offence is punishable with 3*[imprisonment for life], or with imprisonment which may extend to ten years, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine;
and if the offence is punishable with imprisonment not extending to ten years, shall be punished with imprisonment of the description provided for the offence for a term which may extend to one fourth part of the longest term of imprisonment provided for the offence, or with fine, or with both.


Simply Put

This section prescribes penalty for taking gift etc. with a view to screen an offender from legal punishment. It says that whoever either accepts or attempts to obtain, or agrees to accept, any gratification either for himself or for any other person, or any restitution of property to himself or to any other person, in consideration of either concealment of an offence by him, or screening of any person by him from legal punishment for any offence, or not proceeding against any person by him for the purpose of bringing him to legal punishment, shall be punished with simple or rigorous imprisonment for a term extending upto seven years, and shall also be liable to fine, where the offence is punishable with death; and shall be punished with simple or rigorous imprisonment for a term extending upto three years, and shall also be liable to fine where the offence is punishable with imprisonment for life, or imprisonment extending upto ten years; and shall be punished with imprisonment of the description which has been provided for the offence for a term extending upto one-fourth part of the maximum term of imprisonment provided for the offence, or with fine, or with both where the offence is punishable with imprisonment not extending to 10 years.



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