¹[47. (1) Whoever, in any case not already provided for by sections 39 to 46 (both inclusive), makes default in complying with any of the provisions of this Act, or with any order issued under it, or in the case of a licensee, with any of the conditions of his license, shall be punishable with imprisonment of either description for a term which shall not be less than three years but which may extend to five years and shall also be liable to a fine of five thousand taka:Provided that, where a person has made default in complying with any of the provisions of sections 13, 14, 15, 17 and 32, as the case may be, he shall not be so punishable if the court is of opinion that the case was one of emergency and that the offender complied with the said provisions as far as was reasonable under the circumstances.(2) A person who after being convicted under sub-section (1), is convicted for the second or subsequent times, he shall for every such second or subsequent conviction, be punishable with imprisonment of either description for a term which shall not be less than three years but which may extend to five years and shall also be liable to a daily fine of five hundred taka.]