Amendment of section 138, Rajasthan Act No. 9 of 2017.

In section 138 of the principal Act,-

1. (a) in the first proviso to sub-section (1),-
   • (i) for the existing clause (a), the following clause shall be substituted, namely:- "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses
2. (a) to (f), (h),
   • (i) and
3. (l) of sub-section

1. (1) of section 132;";
   • (ii) the existing clause
   • (b) shall be deleted;
     • (iii) for the existing clause (c), the following clause shall be substituted, namely:- "(c) a person who has been accused of committing an offence under clause
   • (b) of sub-section
2. (1) of section 132;"; and
   • (iv) the existing clause
   • (e) shall be deleted; and
   • (b) in sub-section (2), for the existing expression "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the expression "twenty five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted.