Confiscation of goods: unlawful supply or conveyance use triggers confiscation and penalty, with an option to pay a fine instead.

Goods or conveyances used or dealt with in contravention of the Act to evade tax, or taxable supplies made without registration, are liable to confiscation and associated penalty; owners must be offered an option to pay a fine in lieu of confiscation within prescribed limits, remain liable for tax and penalties, are entitled to a hearing, and upon confiscation title vests in the Government, with the proper officer empowered to take possession, seek police assistance and dispose of goods after a reasonable period.

---

---

---