The Army Act,1950
Section 158. Power of confirming authority to mitigate, remit or commute sentences
(1) Subject to such restrictions, reservations or conditions as may be contained in any warrant issued under section 154 or section 155 and to the provision of sub- section (2), a confirming authority may, when confirming the sentence of a court- martial, mitigate or remit the punishment thereby awarded, or commute that punishment for any punishment or punishments lower in the scale laid down in section 71.
(2) A sentence of transportation shall not be commuted for a sentence of imprisonment for a term exceeding the term of trans- portation awarded by the Court.