Confiscation of goods and/or conveyances and levy of penalty

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....ns of this Act or rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or rules made thereunder with intent to evade payment of....

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.... the conveyance, an option to pay in lieu of confiscation such fine as the said officer thinks fit: PROVIDED that such fine shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: PROVIDED FURTHER that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 89: ....

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....ard. (5) Where any goods and/or conveyance are confiscated under this Act, the title of such goods and/or conveyance shall thereupon vest in the appropriate Government. (6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every Officer of Police, on the requisition of such proper officer, shall assist him in taking and holding....