Penalty for failure to register certain machines used in manufacture of goods as per special procedure [ Section 122A ]

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..... any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148 , acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV (i.e. From Section 73 to section 84 ) or any other provisions of this Chapter, be liab .....

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