Notwithstanding anything contained in this Act, where any
person transports any goods or stores any goods while they are in
transit in contravention of the provisions of this Act or the rules made
thereunder, all such goods and conveyance used as a means of
transport for carrying the said goods and documents relating to such
goods and conveyance shall be liable to detention or seizure and after
detention or seizure, shall be released,-
(a) on payment of the applicable tax and penalty equal to one
hundred per cent. of the tax payable on such goods and, in case of
exempted goods, on payment of an amount equal to two per cent of
the value of goods or twenty five thousand rupees, whichever is less,
where the owner of the goods comes forward for payment of such
tax and penalty;
(b) on payment of the applicable tax and penalty equal to the fifty per
cent. of the value of the goods reduced by the tax amount paid
thereon and, in case of exempted goods, on payment of an amount
equal to five per cent of the value of goods or twenty five thousand
rupees, whichever is less, where the owner of the goods does not
come forward for payment of such tax and penalty;
(c) upon furnishing a security equivalent to the amount payable
under clause (a) or clause (b) in such form and manner as may be
prescribed:
Provided that no such goods or conveyance shall be detained or
seized without serving an order of detention or seizure on the person
transporting the goods.
(2) The provisions of sub -section (6) of section 67 shall, mutatis
mutandis, apply for detention and seizure of goods and conveyances.
(3) The proper officer detaining or seizing goods or conveyances shall
issue a notice specifying the tax and penalty payable and thereafter,
pass an order for payment of tax and penalty under clause (a) or
clause (b)or clause (c).
(4) No tax, interest or penalty shall be determined under sub-section
(3) without giving the person concerned an opportunity of being
heard.
(5) On payment of amount referred in subsection (1), all proceedings
in respect of the notice specified in sub -section (3) shall be deemed
to be concluded.
(6) Where the person transporting any goods or the owner of the
goods fails to pay the amount of tax and penalty as provided in sub -
section (1) within [fourteen days] of such detention or seizure,
further proceedings shall be initiated in accordance with the
provisions of section 130:
*[substituted of seven by 2019 Amd Act.s.129]
Provided that where the detained or seized goods are perishable or
hazardous in nature or are likely to depreciate in value with passage
of time, the said period of seven days may be reduced by the proper
officer.
Confiscation of goods or conveyances and levy of penalty.-
Section 129 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 129.(1). 1
assam-goods-and-services-tax-act-2017-sec-129.json
•
Section 129
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "129",
"title": "Section 129.(1). 1",
"chapter": null,
"content": "Notwithstanding anything contained in this Act, where any \nperson transports any goods or stores any goods while they are in \ntransit in contravention of the provisions of this Act or the rules made \nthereunder, all such goods and conveyance used as a means of \ntransport for carrying the said goods and documents relating to such \ngoods and conveyance shall be liable to detention or seizure and after \ndetention or seizure, shall be released,- \n(a) on payment of the applicable tax and penalty equal to one \nhundred per cent. of the tax payable on such goods and, in case of \nexempted goods, on payment of an amount equal to two per cent of \nthe value of goods or twenty five thousand rupees, whichever is less, \nwhere the owner of the goods comes forward for payment of such \ntax and penalty; \n(b) on payment of the applicable tax and penalty equal to the fifty per \ncent. of the value of the goods reduced by the tax amount paid \nthereon and, in case of exempted goods, on payment of an amount \nequal to five per cent of the value of goods or twenty five thousand \nrupees, whichever is less, where the owner of the goods does not \ncome forward for payment of such tax and penalty; \n(c) upon furnishing a security equivalent to the amount payable \nunder clause (a) or clause (b) in such form and manner as may be \nprescribed: \nProvided that no such goods or conveyance shall be detained or \nseized without serving an order of detention or seizure on the person \ntransporting the goods. \n(2) The provisions of sub -section (6) of section 67 shall, mutatis \nmutandis, apply for detention and seizure of goods and conveyances. \n(3) The proper officer detaining or seizing goods or conveyances shall \nissue a notice specifying the tax and penalty payable and thereafter, \npass an order for payment of tax and penalty under clause (a) or \nclause (b)or clause (c). \n(4) No tax, interest or penalty shall be determined under sub-section \n(3) without giving the person concerned an opportunity of being \nheard. \n(5) On payment of amount referred in subsection (1), all proceedings \nin respect of the notice specified in sub -section (3) shall be deemed \nto be concluded. \n(6) Where the person transporting any goods or the owner of the \ngoods fails to pay the amount of tax and penalty as provided in sub -\nsection (1) within [fourteen days] of such detention or seizure, \nfurther proceedings shall be initiated in accordance with the \nprovisions of section 130: \n*[substituted of seven by 2019 Amd Act.s.129] \nProvided that where the detained or seized goods are perishable or \nhazardous in nature or are likely to depreciate in value with passage \nof time, the said period of seven days may be reduced by the proper \nofficer. \nConfiscation of goods or conveyances and levy of penalty.-",
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