Where a sentence of fine is imposed under sub-section (2) of Section 13 or Section 14 , the Court in fixing the amount of the fine shall take into consideration the amount or the value of the property , if any, which the accused person has obtained by committing the offence or where the conviction is for an offence referred to in clause (e) of sub-section (1) of Section-13 , the pecuniary resources or property referred to in that clause for which the accused person is unable to account satisfactorily.