Section 173: Whoever commits the offence of bribery shall be punished with imprisonment of Punishment

either description for a term which may extend to one year, or with fine, or with both: for bribery.

Provided that bribery by treating shall be punished with fine only.
Explanation.—“Treating” means that form of bribery where the gratification consists
in food, drink, entertainment, or provision.

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