https://www.taxtmi.com/acts?id=22632 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. en-us Thu, 22 Sep 2016 18:38:13 +0530 Thu, 22 Sep 2016 18:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22632 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. Act-Rules Bills Thu, 22 Sep 2016 18:38:13 +0530 https://www.taxtmi.com/acts?id=22632