Detention of goods and conveyances, and levy of penalty
Section 69
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
69. Detention of goods and conveyances, and levy of penalty
(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 main
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