The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 76. Whenever any person is convicted of an offence against this Act, after having been previously convic

Repealed or not in force · As amended up to 2026-08

76. Whenever any person is convicted of an offence against this Act, after having been previously convicted of a like offence, he shall be liable, in addition to the penalty provided for such offence, to imprisonment for a term not exceeding six months. A like punishment of imprisonment not exceeding six months shall be incurred, in addition to the punishment which may be inflicted for a first offence, upon every subsequent conviction after the second.

Source: India Code