(1) Notwithstanding anything contained in this Act, if any person –
Confiscation
of goods or
conveyances
and levy of
penalty.
(i) supplies or receives any goods in contravention of any of the provisions of this Act 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 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 the rules made thereunder with intent to
evade payment of tax; or
(v) uses any conveyance as a means of transport for carriage of goods in contravention of the
provisions of this Act or the rules made thereunder unless the owner of the conveyance proves
that it was so used without the knowledge or connivance of the owner himself, his agent, if any,
and the person in charge of the conveyance,
then, all such goods or conveyances shall be liable to confiscation and the person shall be liable
| Printed using casemine.com by licensee : Yadu Krishna K G
to penalty under section 122.
(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer
adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation,
such fine as the said officer thinks fit:
Provided that such fine leviable 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 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 fine equal to the tax payable on the goods being transported
thereon.
(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-
section (2), the owner of such goods or conveyance or the person referred to in sub-section
(1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such
goods or conveyance.
(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be
issued without giving the person an opportunity of being heard.
(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or
conveyance shall thereupon vest in the 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 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 Act and after giving reasonable time
not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or
conveyance and deposit the sale proceeds thereof with the Government.
2 of 1974
Section 130 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 130. Confiscation of goods or conveyances and levy of penalty
delhi-goods-and-services-tax-act-2017-sec-130.json
•
Section 130
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "130",
"title": "Section 130. Confiscation of goods or conveyances and levy of penalty",
"chapter": null,
"content": "(1) Notwithstanding anything contained in this Act, if any person – \n \n Confiscation \nof goods or \nconveyances \nand levy of \npenalty. \n (i) supplies or receives any goods in contravention of any of the provisions of this Act or the \nrules made thereunder with intent to evade payment of tax; or \n \n \n (ii) does not account for any goods on which he is liable to pay tax under this Act; or \n \n \n (iii) supplies any goods liable to tax under this Act without having applied for registration; or \n \n \n (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to \nevade payment of tax; or \n \n \n (v) uses any conveyance as a means of transport for carriage of goods in contravention of the \nprovisions of this Act or the rules made thereunder unless the owner of the conveyance proves \nthat it was so used without the knowledge or connivance of the owner himself, his agent, if any, \nand the person in charge of the conveyance, \n \n \n then, all such goods or conveyances shall be liable to confiscation and the person shall be liable \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nto penalty under section 122. \n \n (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer \nadjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, \nsuch fine as the said officer thinks fit: \n \n \n Provided that such fine leviable shall not exceed the market value of the goods confiscated, \nless the tax chargeable thereon: \n \n \n Provided further that the aggregate of such fine and penalty leviable shall not be less than the \namount of penalty leviable under sub-section (1) of section 129: \n \n \n Provided also that where any such conveyance is used for the carriage of the goods or \npassengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the \nconfiscation of the conveyance a fine equal to the tax payable on the goods being transported \nthereon. \n \n \n (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-\nsection (2), the owner of such goods or conveyance or the person referred to in sub-section \n(1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such \ngoods or conveyance. \n \n \n (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be \nissued without giving the person an opportunity of being heard. \n \n \n (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or \nconveyance shall thereupon vest in the Government. \n \n \n (6) The proper officer adjudging confiscation shall take and hold possession of the things \nconfiscated and every officer of Police, on the requisition of such proper officer, shall assist \nhim in taking and holding such possession. \n \n \n (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance \nare not required in any other proceedings under this Act and after giving reasonable time \nnot exceeding three months to pay fine in lieu of confiscation, dispose of such goods or \nconveyance and deposit the sale proceeds thereof with the Government. \n \n \n \n \n2 of 1974",
"footnote": "",
"is_definition": false,
"sort_order": 1490
},
"prev_section": "129",
"next_section": "131"
}