Confiscation of goods or conveyances: owners may pay fine in lieu and remain liable for tax and penalty.

Section 130 authorises confiscation and penalty where goods or conveyances are used to evade tax, goods are unaccounted, supplied without registration, or other contraventions occur with intent to evade tax; owners may be offered a fine in lieu of confiscation (capped at market value less tax) and remain liable for tax, penalty and charges. Confiscated items vest in the Government, the proper officer takes possession with police assistance, and may dispose of goods after allowing up to three months to pay fine in lieu, depositing sale proceeds with the Government.

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