Confiscation of goods and conveyances: option to pay fine in lieu, with retained tax and hearing rights.

Confiscation and penalty apply where goods are supplied, received, unaccounted, supplied without registration, or conveyances used in contravention of the Act with intent to evade tax; owners may be offered a fine in lieu not exceeding market value less tax, with such fines plus penalties not less than the statutory penalty, while fine in lieu does not discharge tax, penalty and charges. Orders require an opportunity to be heard; title vests in Government; proper officers take possession, may seek police assistance, and may dispose of goods after allowing a reasonable period to pay fine and deposit sale proceeds with Government.

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