Owner can seek redemption of confiscated goods/conveyances even after confiscation order

Shel Singh Purohit Vs Commercial Taxes Officer (Karnataka High Court) The text of provision of Sec. 129 of the Act provides for detention of the goods along with the transport vehicle and Sec.130 provides for the confiscation of the same on certain grounds, as contended by learned AGA is true; however, sub-section (2) of Sec. 130 providing for redemption of confiscated goods & conveyances reads as under: ‘(2) Whenever confiscation of any goods or conveyances is authorized by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscati...