4. The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:ÔÇö (1) in section 3-A, in sub-section (1),ÔÇö(a) in clause (a),ÔÇö (i) for the figure "40" the figure "100" shall be substituted;(ii) for the figure "10" occurring for the first time the figure "30" shall be substituted; and(iii) for the figure "10" occurring for the second and third times the figure "25" shall be substituted in both the places; and(b) in clause (b),ÔÇö(i) for the figure "20" occurring for the first time the figure "50" shall be substituted; and (ii) for the figure "20" occurring for the second and third times the figure "35" shall be substituted in both the places;(2) the First Schedule shall be amended in the manner set out in the Second Schedule to this Ordinance.