Section 134 Cognizance of offences. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner,...

Section 133 Liability of officers and certain other persons. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or...

Section 132 Punishment for certain offences (1) 1[Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences], namely:- (a) supplies any goods or...

Section 131 Confiscation or penalty not to interfere with other punishments Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of 1974.) no confiscation made...

Section 130 Confiscation of goods or conveyances and levy of penalty (1) 1[Where] any person- (i) supplies or receives any goods in contravention of any of the provisions of this...

Section 129 Detention, seizure and release of goods and conveyances in transit (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while...

Section 128 Power to waive penalty or fee or both The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123...

Section 127 Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the same is not...

Section 126 General disciplines related to penalty (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any...

Section 125 General penalty Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this...