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<h1>Penalties for Tax Evasion: Understanding Confiscation Under Section 130 of Orissa GST Act 2017</h1> Section 130 of the Orissa Goods and Services Tax Act, 2017, addresses the confiscation of goods or conveyances and the imposition of penalties for tax evasion. It applies when goods are supplied or received in contravention of the Act, goods are unaccounted for, or goods are supplied without registration. Confiscated goods or conveyances can be redeemed by paying a fine, which cannot exceed their market value minus the tax. The owner must be given an opportunity to be heard before confiscation. Confiscated items become government property, and officers may dispose of them if not needed for other proceedings.