Confiscation of conveyances
Section 71
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
71. Confiscation of conveyances
\nAny conveyance used as a means of transport for carriage of taxable goods without the cover of documents as may be prescribed in this behalf shall be liable to confiscation, 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<\/p>\n
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