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Detention of goods and conveyances and levy of penalty

Section 69 - Draft-Bills-Reports - OFFENCES AND PENALTIES - Goods and Services Tax - Section 69 - 69. (1) Where any person - (i) transports any goods or stores such goods while they are in transit in violation of the provisions of this Act; or (ii) stores or keeps in stock goods or supplies goods which have not been accounted for in the books or records maintained by him in the manner required by this Act; all such goods and the conveyance used as a means of transport for carrying the said goods .....

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