40. Penalty for cutting down or destroying [xxx] excise trees.
- Whoever contravenes the provisions of section 27, shall, on conviction, [be punished with imprisonment,-(i)in case of the first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and(ii)in case of the second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees;]
