Confiscation of goods or conveyances and levy of penalty.

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....or the 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 Ordinance; or (iii) supplies any goods liable to tax under this Ordinance without having applied for registration; or (iv) contravenes any of the provisions of this Ordinance or the rules made thereunder with intent to evade payment of tax; or (v)....

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....x 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 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a....