section Insertion of new Section 122A
Penalty for failure to register certain machines used in manufacture of goods as per special procedure
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025In the Principal Act, after Section 122, the following Section shall be inserted, namely: - "122A. (1) Notwithstanding anything contained in this Act, where 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 ChapterXV or any other pmvision of this Chapte( be liable to pay a penaltyequalto an amountofone lakh rupees for every machines not so registered. (2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable to be liable forseizure and conflscatign; Provided that such machine shall not be confiscated where- (a) The penalty so imposed is paid, and (b) The registration of such machine is made in accordance with the special procedurewithin three days ofthe receipt of communi.ation of the order of penalty.
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