Amendment of section 138

In section 138 of the Principal Act, (a) in sub-section (1), in the first proviso, (i) for 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 (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for 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 (1) of section 132;"; (iv) clause (e) shall be omitted; (b) For sub-section (2), the following sub-section shall be substituted, namely: "(2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved."