Question 14 - Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation

Confiscation of conveyance for missing transport documents, with owner defence and fine-in-lieu option for hired vehicles.

Section 71 makes a conveyance transporting goods without prescribed documents or declarations liable to confiscation, subject to owner's defence proving lack of knowledge or connivance by the owner or his agent; where the conveyance carries goods or passengers for hire, an option to pay a fine equivalent to the tax payable on the goods may be provided in lieu of confiscation. Section 72 preserves other punishments or actions under the Act despite confiscation or penalty under sections 70 or 71.