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        Bills

        Clause 253 - Punishment for second and subsequent offences.

        Direct Taxes Code, 2010
        Chapter XV
        PROSECUTION

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        Repeat offence sentencing imposes a mandatory minimum prison term and possible extended imprisonment with fine. For second and every subsequent conviction under the listed Direct Taxes Code provisions, the offender is punishable with rigorous imprisonment with a statutory minimum term and an upper limit, and is also liable to pay a fine.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Repeat offence sentencing imposes a mandatory minimum prison term and possible extended imprisonment with fine.</h1> For second and every subsequent conviction under the listed Direct Taxes Code provisions, the offender is punishable with rigorous imprisonment with a statutory minimum term and an upper limit, and is also liable to pay a fine.

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