Amendment status not verified — confirm the current text below against the official source.
“122A. (1). Notwithstanding anything contained in this Act, where any person, who is engaged in the manufac hIre 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 Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. (2) in addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: 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 procedure within three days of the receipt of commwdcation of the order of penalty.". October 30, 2024 The Nagaland Gazette, Part-V THE NAGALAND GOODS AND SERVICES TAX (NINTH AMENDMENT) BILL, 2024. 71 (As passed by the Nagaland Legislative Assembly on the 29th August, 2024) I'his Bi iI \\'as passed b) the Nag,alalrd Legis!£tti\'c’ .;\ssci Irbi)’ on 29.08.2024. Sd/- SHARIN(;AIN LON(;KtiM ER SPEAKER Nagaland Legislative Assembly Kohima, The 29-08-2024 I assent to this Bill Sd/- LA, G r\ X ES AN GO VERN OR Kohima, The 05- 10-2024