section 13
Amendment of section 40
The Andhra Pradesh Excise (Amendment) Act, 1989Tax198923 sections
Statutory text
In section 40 of the principal Act,-
- (a) for the words "be punished for each such offence with imprisonment for a term which may extend to six months and with fine which may extend to one thousand rupees", the following shall be substituted, namely:- "be punished with imprisonment,-
- (i) in the case of first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and
- (ii) in the case of second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees.";
- (b) in the marginal heading, the word "Government" shall be omitted.
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