The Central Goods and Services Act, 2017 (CGST Act) Section 131 – Confiscation or penalty not to interfere with other punishments Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction
Section 49 of The Indian Evidence Act, 1872 49. Opinions as to usages, tenets, etc., when relevant.—When the Court has to form an opinion as to— the usages and tenets of any body of men or family, the constitution and government of any religious or charitable foundation, or the meaning of words or terms used
Section 48 of The Indian Evidence Act, 1872 48. Opinion as to existence of right or custom, when relevant.—When the Court has to form an opinion as to the existence of any general custom or right, the opinions, as to the existence of such custom or right, of persons who would be likely to know
Section 47 of The Indian Evidence Act, 1872 47. Opinion as to handwriting, when relevant.—When the Court has to form an opinion as to the person by whom any document was written or signed, the opinion of any person acquainted with the handwriting of the person by whom it is supposed to be written or
The Central Goods and Services Act, 2017 (CGST Act) Section 130 – Confiscation of goods or conveyances and levy of penalty (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to
Section 46 of The Indian Evidence Act, 1872 46. Facts bearing upon opinions of experts.—Facts not otherwise relevant, are relevant if they support or are inconsistent with the opinions of experts, when such opinions are relevant. Illustrations (a) The question is, whether A was poisoned by a certain poison. The fact that other persons, who
The Central Goods and Services Act, 2017 (CGST Act) 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 they are in transit in contravention of the provisions of this Act or the rules
Section 45 of The Indian Evidence Act, 1872 45. Opinions of experts.—When the Court has to form an opinion upon a point of foreign law or of science or art, or as to identity of handwriting 35 [or finger impressions], the opinions upon that point of persons specially skilled in such foreign law, science or
The Central Goods and Services Act, 2017 (CGST Act) 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 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as
Section 44 of The Indian Evidence Act, 1872 44. Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved.—Any party to a suit or other proceeding may show that any judgment, order or decree which is relevant under section 40, 41 or 42 and which has been proved by the adverse party,