Section 114 — Composition of certain offences.

114(5)

Nothing contained in sub-section (1) shall apply to a penalty or an offence committed by a person for a second or subsequent time within a period of three years from the date of penalty or offence, as the case may be,—

114(5)(a) which was earlier compounded; or

114(5)(b) for which such person was earlier convicted.

Premium Download · From ₹9

Need a Ready-Made Checklist or Easy-to-Understand Guide?

Consider our premium downloads — gazette-cited interpretation guides and compliance checklists that explain what each section means for your organization.

Visit Pro Store