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Section13
The Finance Act, 2024 (No. 1)

Insertion of new section 122A

In force Act 8 of 2024 As on 10 Oct 2026

Act 8 of 2024 Ministry Finance Cited by 1 provision

Section 13 of the Finance Act, 2024 (No. 1) deals with insertion of new section 122A. Insertion of new section 122A. 13. After section 122 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "122A.

Insertion of new section 122A.

13. After section 122 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:—

"122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure.—(1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered.

(2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation:

Provided that such machine shall not be confiscated where—

(a)the penalty so imposed is paid; and
(b)the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.".
Section 13, The Finance Act, 2024 (No. 1) (Act 8 of 2024).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 122 Penalty for certain offences

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 13

What does Section 13 of the Finance Act, 2024 (No. 1) deal with?

Section 13 of the Finance Act, 2024 (No. 1) is headed "Insertion of new section 122A". Insertion of new section 122A. 13. After section 122 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:— "122A.

How do I find court cases under Section 13 of the Finance Act, 2024 (No. 1)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 1) 13, section 13 Finance Act, 2024 (No. 1), section 13 of the Finance Act, 2024 (No. 1). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 13 of the Finance Act, 2024 (No. 1), and has it changed?

Its own text turns on Central Goods and Services Tax Act 122 (Penalty for certain offences), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act, 2024 (No. 1) enacted?

Finance Act, 2024 (No. 1) was enacted in 2024 as Act 8 of 2024. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.