71. (1) Subject to the provisions of section 72, any person subject to this Act who at any place in or beyond Bangladesh commits any civil offence shall be deemed to be guilty of an offence against this Act and, if charged therewith under this section shall be liable to be dealt with under this Act and, on conviction, be punishable as follows, that is to say:-(a) if the offence is one which would be punishable under any law in force in Bangladesh with death or with transportation, he shall be liable to suffer any punishment, other than transportation or whipping, assigned for the offence by the aforesaid law and such less punishment as is in this Act mentioned:Provided that, where transportation is assigned as a punishment for the offence by the law of Bangladesh, he shall be liable to suffer, in lieu of transportation, rigorous imprisonment for a term not exceeding the term of transportation awardable under such law for that offence; rigorous imprisonment for fourteen years being deemed for this purpose the equivalent of transportation for life; and(b) in any other case, he shall be liable to suffer any punishment, other than whipping, assigned for the offence by any law in force in Bangladesh, or to suffer short imprisonment or such less punishment as is in this Act mentioned. (2) The powers of a court-martial or an officer exercising authority under section 82 or section 86 to change and to punish any person under this section shall not be affected by reason of the fact that the civil offence with which such person is charged is also an Air Force offence. (3) Notwithstanding anything contained in this Act or in any other law for the time being in force, a person who becomes subject to this Act by reason of his being accused of an offence mentioned in clause (d) of sub-section (1) of section 2 shall be liable to be tired or otherwise dealt with under this Act for such offence as if the offence were an offence against this Act and were committed at the time when such person was subject to this Act; and the provisions of this section shall have effect accordingly.