Confiscation of goods and levy of penalty

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..... 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 the registration; or (iv) contravenes any of the provisions of this Act or rules made thereunder with intent to evade payment of tax, then, all such goods shall be liable to confiscation and the person shall be liable to penalty under section .....

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..... ng a notice to show cause and without giving the person a reasonable opportunity of being heard. (5) Where any goods are confiscated under this Act, the title of such goods shall thereupon vest in the appropriate 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 off .....

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