Section 122A - Penalty for failure to register certain machines used in manufacture of goods as per special procedure

Penalty for unregistered manufacturing machines: monetary fines and possible seizure unless penalty paid and machine registered promptly.

Where machines used in manufacture fall under a notified special registration procedure, non compliance attracts a monetary penalty for each unregistered machine and supplements other penalties; additionally, unregistered machines are liable to seizure and confiscation unless the penalty is paid and registration under the special procedure is completed within three days of communication of the penalty order.