If any person convicted of an offence under section 276B or sub-section (1)
of section 276C or section 276CC 1 or section 276DD 2 or section 276E or section
277 or section 278 is again convicted of an offence under any of the aforesaid
provisions, he shall be punishable for the second and for every subsequent
offence with rigorous imprisonment for a term which shall not be less than six
months but which may extend to seven years and with fine.
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1. Ins. by Act 32 of 1985, s. 35 (w.e.f. 24-5-1985).
2. Ins. by Act 38 of 1981, s. 5 (w.e.f. 11-7-1981).
Section 278A Punishment for second and subsequent offences
Section 278AA Punishment not to be imposed in certain cases
Section 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution
Section 278B Offences by companies
Section 278C Offences by Hindu undivided families
Section 278D Presumption as to assets, books of account, etc., in certain cases
Section 278E Presumption as to culpable mental state
Section 279A Certain offences to be non-cognizable