Section 173.   Punishment for bribery.

Whoever commits the offence of bribery shall be punished with
imprisonment of either description for a term which may extend to one year, or with fine, or with both:
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