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Punishment for second and subsequent offences
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....ion 278 is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with ^5[simple] imprisonment for a term which shall not be less than six months but which may extend to ^6[three] years and with fine.] **************** NOTES:- 1. Inserted vide Section 70 of the Taxation La....
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