(1.) AJIT Singh, the Petitioner, was convicted on his own plea of guilty under Section 61(1)(c) of the Excise Act and sentenced to a fine of Rs. 1000 or in default six months' imprisonment and in appeal his fine was reduced by the learned Sessions Judge to Rs. 700 or in default four months' imprisonment. The fine was not paid and Ajit Singh underwent the whole of the sentence in default. After that the trial Court issued a warrant under Section 386, Code of Criminal Procedure and Section 70, Penal Code, for the realisation of the amount of the fine by distress in spite of the opposition of Ajit Singh. The latter moved the learned Sessions Judge in revision and the case has been forwarded by the learned Second Additional Sessions Judge with the recommendation that the order for the issue of a distress warrant be cancelled On the ground that no special reasons exist for realising the fine within the meaning of the proviso to Section 386(1), Code of Criminal Procedure, which reads: