Section 32: Option to pay fine in lieu of confiscation of conveyance

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32. Option to pay fine in lieu of confiscation of conveyance.– Wherever confiscation is adjudged under this Act or the rules made there under, the officer adjudging it may give the owner of the conveyance an option to pay in lieu of confiscation such fine as the officer thinks fit.

Effective date: 2005-07-01

Related sections

Section 31: Omitted Section 33: Appeals to Section 30: Use of powers of subordinate officer Section 33A: Omitted Section 29A: Tax Fraud Investigation Wing Inland Revenue Section 34: Appeals to the Appellate Tribunal

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