TMI BlogThe Power of Enforcement Directorate to compound contraventionsX X X X Extracts X X X X X X X X Extracts X X X X ..... volved in such contravention is five lakhs rupees or below, by the Deputy Director of the Directorate of Enforcement; (b) in case where the sum involved in such contravention is more than rupees five lakhs but less than rupees ten lakhs, by the Additional Director of the Directorate of Enforcement; (c) in case where the sum involved in the contravention is rupees ten lakhs or more but less tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation :- For the purposes of this rule, any second or subsequent contravention committed after the expiry of a period of three years from the date on which the contravention was previously compounded shall be deemed to be a first contravention. (3) Every officer of the Directorate of Enforcement specified under sub-rule (1) of this rule shall exercise the powers to compound any contraventio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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