Amendment status not verified — confirm the current text below against the official source.
(l ) Notwithstonding onything contoined in this Act, if ony person - (D supplies or receives ony goods in controvention of ony of the provisions of tlris Act or the rules mode thereunder with intent to evode poyment of tox; or (ii) does not occount for ony goods on which he is lioble to poy tox under this Aa; or (iii) supplies ony goods lioble to tox under this Ad without hoving opplied for registotion; or (iv) controvenes ony of the provisions of thisAd or the rules mode thereunder with intent to evode poyment of tox; or (v) uses ony conveyonce os o meons of tronsport for corrioge of goods in controvention of the provisions of this Act or the rules mode thereunder unless the owner of the conveyonce proves thot it wos so used without the knowledge or connivonce of the owner h imsell, his ogent, if ony, ond the person in chorge of the conveyonce, then, oll such goods or conveyonces sholl be lioble to confiscotion ond the person sholl be lioble to penolty under section 122. Confiscotion of goods or convey- onces ond levy of penolty. 2tt (2) Whenever confiscoUon of ony goods or conveyonce is outho. rised by this Act, the officer odiudging it sholl give to the owner of the goods on option to poy in lieu ol confiscotion, such fine os the soid officer thinks fit: Provided thot such fine levioble sholl not exceed the morket volue of the goods confiscoted, less the tox chorgeoble thereon: Provided further thot the oggregote of such fine ond penolty levioble sholl not be less thon the omount of penolty levioble under suts section (l ) of sedion 129: Provided olso trot where ony such conveyonce is used for the corrioge of the goods or possengers for hire, the owner oI the conveyonce sholl be given on option to poy in lieu of the confiscotion of the conveyonce o fine equol to the tox poyoble on the goods being tronsported thereon. (3) Where ony fine in lieu of con{iscotion of goods or conveyonce is imposed under sub-section (2), the owner of such goods or conveyonce or *re person refened to in sub-section (1), sholl, in oddition, be lioble to ony tox, penolty ond chorges poyoble in respect of such goods or conveyonce. (4) No order for confiscotion of goods or conveyonce or for imposition of penolty sholl be issued without giving the person on opportunity of being heord. 2 oI 1974. 2E2 (5) Where ony goods or con\reyorrce ore confiscoted under this AcL the title of such goods or conveyonce sholl trereupon vest in the Govemment. (6) The proper officer odjudging confiscotion sholl toke ond hold possession of the things confiscoted ond every officer of Police, on fie requisition of such proper officer, sholl ossist him in toking ond holding such possession. (7) The proper officer moy, ofter sotisfying himsel, thot the confiscoted goods or conve- yonce ore not required in ony other proceedings under thisAct ond ofter giving reosonoble time not exceeding three months to poy fine in lieu of confiscotion, dispose of such goods or conveyonce ond deposit $e sole proceeds thereof with the Govemment l3l. Without preiudice to the provisions contoined in the Code of Criminol Procedure, I 973, no conliscotion mode or penolty imposed under the provisions oI fiis Ad or the rules mode thereunder sholl prevent the infliction of ony other punishment to which the person offeded thereby is lioble under the provisions of thisAct or under ony other low for the time being in force.