Your path Helper/jquery-1.3.2.min.js is a relative path. So when you go into /Finance the browser is looking for jQuery in /Finance/Helper/jquery-1.3.2.min.js.
A simple way around this is to use absolute paths
<script type="text/javascript" src="/Helper/jquery-1.3.2.min.js"></script>
Or you can use a ScriptManager which allows you to use the tilde
<asp:ScriptManager ID="ScriptManager1" runat="server">
<Scripts>
<asp:ScriptReference Path="~/Helper/jquery-1.3.2.min.js" />
</Scripts>
</asp:ScriptManager>
As a last resort if you have issues with the ScriptManager you can also do this
<script type="text/javascript"
src="<%= Page.ResolveClientUrl("~/Helper/jquery-1.3.2.min.js") %>">
</script>