section 70
Enhanced punishment after previous conviction
The Odisha Excise Act, 2005Tax2005109 sections
Statutory text
If any person, having been previously convicted of an offence punishable under this Act subsequently commits and is convicted of an offence under this Act, he shall be liable to twice the punishment, which might have been imposed on a first conviction subject to the maximum punishment provided for the same offence and with fine twice the amount provided under the first conviction or both.
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