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