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Compounding authorities of Directorate of Enforcement to compound various contraventions

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..... ase, where the sum involved in such contravention is five lakh rupees or below, by the Deputy Director of the Directorate of Enforcement; (b) in a case, where the sum involved in such contravention is more than five lakh rupees but less than ten lakh rupees, by the Additional Director of the Directorate of Enforcement; (c) in a case, where the sum involved in the contravention is ten lakh rupees o .....

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..... e rules. 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) shall exercise the powers to compound any contravention sub .....

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