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Section 1

[446A. Factors for determining level of punishment.—The court or the Special Court, while deciding

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1 [446A. Factors for determining level of punishment.—The court or the Special Court, while deciding f fiiidhiAhll hdd hfllifl [g pp the amount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:— (a) size of the company; (b) nature of business carried on by the company; (c) injury to public interest; (d) nature of the default; and (e) repetition of the default.