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<h1>Penalty for non-taxable persons for aiding offences, dealing in confiscable goods, contravening supply rules or failing to invoice.</h1> Section 122(3) levies a penalty for persons other than the taxable person who aid or abet listed offences, deal in goods liable to confiscation, receive or deal with services in contravention of the Act, fail to appear when summoned, or fail to issue or account for invoices.