Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any specialprocedure relating to registration ofmachines 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 ofone lakh rupees for every machine not so registered. 9 "Penalty for failure to register certain machines used in manufacture of goods as per special procedure. 10 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (2) In addition to thepenalty under sub-section (1), every machinenot 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 ofthe receipt ofcommunication ofthe order of penalty."; (34) in section 127, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (35) after section 128, the following section shall be inserted, namely:- "Waiver of