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For a hired conveyance used to carry goods, the owner may pay in lieu of confiscation a fine equal to what?

AValue of conveyance
BTax on goods carried
CRs 10,000 flat
DTwice the freight
Answer & Solution
Correct answer: B. Tax on goods carried
The third proviso to section 130(2) gives the owner an option of a fine equal to the tax on the goods being transported.
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