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    <title>NEW PENAL PROVISION IN GST</title>
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    <description>A proposed non obstante penal provision (Section 122A) makes contravention of a notified special procedure for machine registration an offence attracting an additional monetary penalty per unregistered machine, payable in addition to other penalties. Each unregistered machine is liable to seizure and confiscation unless the penalty is paid and the machine is registered according to the special procedure within the prescribed short period after communication of the penalty order. The provision targets manufacturers of specified goods covered by notifications prescribing special registration procedures.</description>
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      <description>A proposed non obstante penal provision (Section 122A) makes contravention of a notified special procedure for machine registration an offence attracting an additional monetary penalty per unregistered machine, payable in addition to other penalties. Each unregistered machine is liable to seizure and confiscation unless the penalty is paid and the machine is registered according to the special procedure within the prescribed short period after communication of the penalty order. The provision targets manufacturers of specified goods covered by notifications prescribing special registration procedures.</description>
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