Confiscation of goods or conveyances and levy of penalty.

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..... is Ordinance 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 paym .....

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..... ds 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 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 c .....

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..... ngs confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Ordinance and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, .....

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