Amendment of section 135.

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..... uthority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person, ; (c) in item (i),- (I) in sub-item (D), for the words of rupees, , the words of rupees; or shall be substituted; (II) after sub-item (D), the following sub-item shall be inserted, namely:- (E) obtaining an instrument from any authority by fraud, collu .....

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..... new clause ( E ) in item ( i ) of sub-section ( 1 ) seeks to make obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts, where such instrument has been utilised by any person a punishable offence if the duty relatable to utilisation of the instrument exceeds fifty lakhs of rupees. It is also proposed to insert an Explanation to define the term .....

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