| 122  Penalty for certain offences. | 
		| 123  Penalty for failure to furnish information return. | 
		| 124  Fine for failure to furnish statistics. | 
		| 125  General penalty. | 
		| 126  General disciplines related to penalty. | 
		| 127  Power to impose penalty in certain cases. | 
		| 128 Power to waive penalty or fee or both. | 
		| 129  Detention, seizure and release of goods and conveyances in transit. | 
		| 130  Confiscation of goods or conveyances and levy of penalty. | 
		| 131  Confiscation or penalty not to interfere with other punishments. | 
		| 132 Punishment for certain offences. | 
		| 133 Liability of officers and certain other persons. | 
		| 134  Cognizance of offences. | 
		| 135 Presumption of culpable mental state. | 
		| 136  Relevancy of statements under certain circumstances. | 
		| 137  Offences  by companies. | 
		| 138  Compounding of offences | 
		| 128A_Waiver_of_interest_or_penalty_or_both_relating_to_demands_raised_under_section_73_for_certain_tax | 
		| 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure | 
		| 122B Penalty for failure to comply with track and trace mechanism. |