Amendment status not verified — confirm the current text below against the official source.
ln the Principal Act, in Sectaon 122, with effecl from the 1st day of October, 2023, in sub-section (18), for the words 'Any electronic commerce operator wtlo", the words and figures'Any ebcfonic comrnerce operato( vrho is liable to collect tax at source under Sectjon 52", shall be substituted. ln the Principal Act, after Section 122, the following Section shall be inserted, namely: - "122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under Section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under ChapterXV or any other pmvision of this Chapte( be liable to pay a penaltyequalto an amountofone lakh rupees forevery machines not so registered. 3 The Arunachal Pradesh Eldraordinary Gazette, Aprn 7, 2025 (2) ln addition to the penalty under sub-section (1),every machine not so registered shall be liable to be liable forseizure and conflscatign; Provided that such machine shall not be confiscated where- (a) The penalty so imposed is paid, and (b) The registration of such machine is made in accordance with the special procedurewithin three days ofthe receipt of communi.ation of the order of penalty.