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          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 punishment: increased imprisonment and fine for subsequent convictions under specified tax offence provisions in the bill.</h1> Repeat convictions for offences under sections 476, 477, 478(1), 479, 480, 482 or 484 attract rigorous imprisonment and a fine; the provision prescribes a mandatory minimum custodial term for the second and subsequent convictions while allowing courts to impose a longer term up to the statutory ceiling, and also requires imposition of a fine.

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